International Standards of Accounting and Reporting (ISAR)

International Standards of Accounting and Reporting (ISAR)

UNCTAD is the United Nations focal point on accounting and reporting issues, which are both critical for attracting investment and promoting financial stability.

ISAR is an intergovernmental working group dedicated to assists member States to improving quality and international comparability of financial reporting and non-financial disclosure, such as environmental issues, corporate governance and corporate social responsibility.

It conducts research and policy analysis on related issues, as well as servicing the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting.

Technical assistance is also provided on capacity-building in the area based on its Accounting Development Tool.

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