Publications

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.