Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Seventeenth session
03 - 05 July 2000

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The seventeenth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is scheduled to be held from 3 to 5 July 2000, at the Palais des Nations in Geneva, and will commence at 10.00 a.m. on Monday, 3 July 2000.

The meeting is being convened on the basis of the agreement reached by UNCTAD member States on 31 March 2000 regarding the convening of expert meetings. During this session, experts will discuss accounting by small and medium-sized enterprises. The provisional agenda, together with the secretariat’s annotations thereto, will be circulated as document TD/B/COM.2/ISAR/8. To facilitate the discussions, the UNCTAD secretariat has prepared a background paper with the title "Accounting by small and medium-sized enterprises" (TD/B/COM.2/ISAR/9).

States members of UNCTAD are requested to submit to the UNCTAD secretariat by 15 June the names of the experts who will participate in the session. As mentioned above, the main agenda item of the seventeenth session is accounting by small and medium-sized enterprises. Therefore, it will be very beneficial for member States to send experts who are in charge of setting accounting standards in their countries. Furthermore, in accordance with the outcome of the consultations on the review of the functioning of ISAR, on 29 October 1999, the Trade and Development Board called for greater participation by experts from all member States of UNCTAD in the work of ISAR. Accordingly, regulators, other government authorities, national and regional professional organizations and accounting firms are encouraged to participate in the forthcoming session.

United Nations bodies and programmes, specialized agencies, and intergovernmental bodies, should they wish to participate in the session, as well as non-governmental organizations in the General Category and those in the Special Category which wish to participate as observers, are requested to inform the UNCTAD secretariat of the names of their representatives also by 15 June.

All communications concerning representation at the session should be sent to the UNCTAD secretariat, Intergovernmental Support Services, Palais des Nations, CH-1211 Geneva 10 (fax: +41 22 907 0056; e-mail: All other enquiries should be addressed to the Secretary of the Meeting (tel: +41 22 907 5601)

Rubens Ricupero
Secretary-General of UNCTAD
9 May 2000


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