unctad.org | UNCTAD/ISAR Assessment Methodology tested in roundtables
UNCTAD/ISAR Assessment Methodology tested in roundtables
10 May 2011
Regional Council of Accounting in São Paulo
São Paulo

Key Issues

As an outcome of ISAR27, UNCTAD is organizing a series of roundtables in different regions of the world. The first roundtable will take place on Monday, 10 May in Sao-Paulo (Brazil).

The objective of the roundtables is to discuss capacity building needs with representatives from key institutions linked to the corporate reporting chain.

A draft assessment methodology developed by UNCTAD´s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be discussed.

It consists in a practical tool to evaluate the necessary accounting infrastructure for producing high quality corporate reporting and to assist countries in their efforts to strengthen their institutional and technical capacity.

Built on international benchmarks and good national practices, the methodology covers financial and non-financial aspects of corporate reporting, including environmental issues, corporate social responsibility and corporate governance disclosure.

Roundtable participants include decision makers, regulators, standard-setters, report preparers and users, academia and training institutions, and other relevant stakeholders in the area of accounting and reporting.

Similar national roundtables are being organized in other selected countries such as South Africa and Vietnam. Findings and lessons learned will be shared during ISAR 28 (12 to 14 October 2011) in Geneva.

UNCTAD´s objective is to develop a guiding tool for assisting policy makers in identifying priority areas for further capacity building and technical assistance.


ACCA (the Association of Chartered Certified Accountants)


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