3 nov. 2017
The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting,
Recognizing the progress made by member States in applying the UNCTAD Accounting Development Tool,
Acknowledging the effectiveness of the Accounting Development Tool in assessing national regulatory, institutional and human capacity foundations for high-quality reporting, developing action plans and capacity-building initiatives to strengthen the enterprise reporting environment,
- Requests the UNCTAD secretariat to continue updating the Accounting Development Tool based on the feedback on its use from member States and reflecting evolving good practices in the area of environmental, social and governance reporting and accounting for microenterprises and small and medium-sized enterprises;
- Encourages the UNCTAD secretariat to continue its fundraising efforts to raise further awareness of the Accounting Development Tool and extend its application to additional countries.