unctad.org | Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-sixth session
Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-sixth session
07 - 09 October 2009

Key Issues

Quick Links:

ISAR assists developing countries and economies in transition to implement best practices in corporate transparency and accounting in order to facilitate investment flows and economic development.

The 26th session of ISAR is expected to address the practical implementation of International Financial Reporting Standards (IFRS), accounting by small and medium sized enterprises, and corporate governance and corporate responsibility reporting.

The 26th session is also expected to review capacity building efforts to strengthen accounting and reporting institutions and to hear updates from a number of regional and international organizations active in the area of corporate transparency.

ISAR´s annual sessions at the Palais des Nations in Geneva typically attract more than 300 participants from more than 100 UN member States.

The participants come from a range of key stakeholder groups, including:

  • policy-makers and regulators

  • accountancy organizations at the national, regional and international level

  • the accounting industry

  • institutional investors, financial services firms and capital market authorities

  • academia

  • civil society

The annual sessions of ISAR are a unique and inclusive forum for addressing issues of corporate reporting and exchanging experiences from different parts of the world.

For more information, please visit: www.unctad.org/isar



Sort by: Symbol | Title | Date
11/10/2009 - 3 Pages - 28 KB
(TD/B/C.II/ISAR/Inf.2) - 14/10/2009 - 12 Pages - 86 KB
(TD/B/C.II/ISAR/52) - 26/07/2009 - 2 Pages - 24 KB
Français | Español | Русский | عربي | 中文
27/09/2009 - 3 Pages - 75 KB
1-11 of 11


The twenty-sixth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is scheduled to be held from 7 to 9 October 2009, at the Palais des Nations in Geneva, commencing at 10 a.m. Wednesday, 7 October.

As per the agreement reached by member States at the twenty-fifth session of ISAR, the topic proposed for the main agenda item at the twenty-sixth session is "a review of practical implementation issues of International Financial Reporting Standards".

Under "other business", several topics will be discussed, including accounting by small and medium-sized enterprises (SMEs), capacity-building in accounting and reporting, and recent developments and surveys on corporate governance disclosure and corporate responsibility reporting. The UNCTAD secretariat has prepared reports on these topics with a view to facilitating experts´ deliberations at the session. The provisional agenda and annotations and other documentation will be circulated in due course.

During the twenty-sixth session of ISAR, experts will review the practical application of fair value measurement requirements in International Financial Reporting Standards (IFRS).

The session will provide participants with an opportunity to exchange views and draw lessons from their experiences. Experts will review developments in the area of accounting and reporting needs of SMEs. Results of surveys on corporate governance disclosure and corporate responsibility reporting will also be discussed during the other business segment of this session´s agenda. Furthermore, during the twenty-sixth session, several international and regional organizations engaged in the areas of financial reporting, auditing, corporate governance and corporate responsibility reporting will provide updates on their respective activities.

Member States of UNCTAD are requested to submit to the UNCTAD secretariat - by 21 September 2009 at the latest - the names of the experts who will participate in the session.

As noted above, the main agenda item of the twenty-sixth session will deal with practical implementation issues of IFRS. Therefore, it will be beneficial for member States to send experts who have the necessary background and responsibilities in this area.

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. 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 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 (0)22 917 02 14; e-mail: meetings@unctad.org.

Enquiries concerning substantive issues should be addressed to the Enterprise Development Branch, Palais des Nations, CH-1211 Geneva 10; tel: +41 22 917 17 30; fax: +41 22 917 0122; e-mail: peter.navarrette@unctad.org.


Supachai Panitchpakdi
Secretary-General of UNCTAD
13 August 2009


Please wait....