Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-fifth session (workshops on Monday and Friday)
03 - 06 November 2008

Key Issues



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The twenty-fifth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held from 4 to 6 November 2008 at the Palais des Nations in Geneva, starting at 10 a.m. on Tuesday 4 November.

As agreed by member States at the twenty-fourth session of ISAR, the topic proposed for the main agenda item at the twenty-fifth session is "Review of practical implementation issues of international financial reporting standards".

The topics to be discussed under "Other business" include:

  • Accounting by small and medium-sized enterprises

  • Capacity-building efforts in developing countries and countries with economies in transition in the area of accounting and reporting

  • Recent developments and surveys on corporate governance disclosure and corporate responsibility reporting

The UNCTAD secretariat has prepared reports on these topics to assist experts in their deliberations at the session. The provisional agenda and annotations and other documentation will be circulated in due course.

The experts attending the session will review country case studies on issues relating to the practical implementation of international financial reporting standards. Practical challenges and related considerations in implementing international auditing standards will also be discussed.

The session will provide participants with an opportunity to exchange views and draw lessons from their experiences. Experts are expected to review and finalize the revised Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) - Level 3 Guidance.

The results of surveys on corporate governance disclosure and corporate responsibility reporting will also be discussed under "Other business". Furthermore, several international and regional organizations working in the areas of financial reporting, auditing, corporate governance and corporate responsibility reporting will provide updates on their activities.

States members of UNCTAD are requested to submit to the UNCTAD secretariat by 20 October 2008 at the latest, the names of the experts who will be participating in the session. As the main agenda item deals with practical implementation issues of international financial reporting standards, it would be beneficial if member States could send experts with the necessary background and responsibilities in this area. In response to the outcome of the consultations on the review of the functioning of ISAR, on 29 October 1999, the Trade and Development Board has called for greater participation by experts from all member States of UNCTAD in the work of ISAR.

United Nations bodies and programmes, specialized agencies and intergovernmental bodies that wish to participate in the session, as well as non-governmental organizations in the general category and those in the special category that wish to participate as observers, are requested to inform the UNCTAD secretariat of the names of their representatives by the same date.

Upon arrival, participants are requested, before entering the Palais des Nations, to collect their badges at the United Nations Security Service, Pregny Gate entrance, 14 avenue de la Paix. The Security Service is open from 8 a.m. to 5 p.m. Because of the security measures in force, participants are strongly advised to arrive before 9 a.m. in order to complete entry procedures in good time and proceed to the meeting in the E-Building (Bâtiment E) of the Palais. Participants are requested to carry a passport or similar national identity card with them. Taxis are not allowed to enter the grounds of the Palais des Nations, and visitors will therefore be dropped off at the requested entrance gates. Furthermore, luggage may not be brought into the buildings unless the United Nations Security Service gives special clearance.

Communications concerning representation at the session should be sent to the UNCTAD secretariat, Intergovernmental Support Service, Palais des Nations, CH-1211 Geneva 10; fax: +41 22 917 02 14; e-mail:

Enquiries concerning substantive issues should be addressed to the Enterprise Development Branch, Office E.9082, Palais des Nations, CH-1211 Geneva 10; tel: +41 22 917 1730; fax: +41 22 917 0122; e-mail:


Supachai Panitchpakdi
Secretary-General of UNCTAD
19 August 2008


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Charlie Hebdo