Guidance Materials
International Accounting and Reporting Issues (Series)
UNCTAD has been contributing towards the harmonization of financial accounting and reporting standards since the 1970s. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982.
The Review of International Accounting and Reporting Issues series contains the proceedings of the various session of ISAR as well as essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.
Training material
Documents and Publications
Sustainability disclosure for small and medium-sized enterprises in developing economies: Challenges and responses
Technical and statistical report
UNCTAD/DIAE/2024/3 - 16 Jan 2025
Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its forty-first session
Held at the Palais des Nations, Geneva, from 6 to 8 November 2024
TD/B/C.II/ISAR/111 - 13 Dec 2024
Integrating reporting on the financial and sustainability performance of entities: Leveraging digitalization [including Corrigendum]
TD/B/C.II/ISAR/110 - 27 Aug 2024
