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Intergovernmental working group of experts on international standards of accounting and reporting, 39th session


Intergovernmental working group of experts on international standards of accounting and reporting, 39th session
01 - 03 November 2022
Room XVII, Palais des Nations
Geneva
, Switzerland

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

This intergovernmental working group is 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.

Items to be considered by the intergovernmental working group at its 39th session include the following:

  • Good practices in and approaches to the practical implementation of sustainability reporting requirements.

  • Review of practical implementation of international standards of accounting and reporting in the private and public sectors.

Since the thirty-eighth session of the Intergovernmental Working Group of Experts, significant developments have taken place in its main area of work, namely, financial and sustainability reporting by enterprises. Delegates at the thirty-ninth session will review the main developments and the implications for States, particularly from the perspective of the practical implementation of accounting and sustainability reporting standards that are being promulgated at the global level.

In November 2021, the International Financial Reporting Standards Foundation Trustees announced the formation of the International Sustainability Standards Board. Since then, the Board has issued two exposure drafts for public comments. This process will culminate in the issuance of two sustainability reporting standards that will have practical implementation implications in many States. Similar developments have been taking place in the European Union.

In anticipation of these developments, UNCTAD has been facilitating consultations on identifying good practices in and approaches to the practical implementation of sustainability reporting requirements. Insights gained from UNCTAD technical assistance activities implemented in the last two years have enriched the consultations. Delegates at the thirty-ninth session will deliberate on recent developments in sustainability reporting and articulate good practices with regard to regulatory, institutional and human capacity development dimensions.

In addition, in the past two decades, international financial reporting standards and international public sector accounting standards have been widely implemented in States. Periodic reviews have been conducted by the Intergovernmental Working Group of Experts with a view to facilitating the implementation of the standards by States. Delegates at the thirty-ninth session will review the developments in and the practical implementation of the standards in the last two years and address practical application issues, particularly in the context of developing countries.

Participation

The session is open to all member States of UNCTAD. Member State representatives and alternate representatives and advisers wishing to attend the session are requested to provide their credentials to UNCTAD by 24 October 2022.

Other organizations, including specialized agencies, intergovernmental bodies and non-governmental organizations in the general and special categories, that wish to participate as observers are requested to inform the UNCTAD secretariat of the names of their representatives by the same date.

Registration

Online registration is mandatory for all those wishing to attend the session and is required for inclusion in the list of participants.

Logistics

The session will be held with physical participation, in room XVII of the Palais des Nations, and remote participation, through a simultaneous interpretation platform in the six official languages of the United Nations.

A link to the formal virtual meeting will be sent to registered participants, at the email address used for registration, one day in advance of the start of the session.

Sort by:  Symbol  |  Title  |  Date  |  Agenda item

Held at the Palais des Nations, Geneva, from 1 to 3 November 2022
(TD/B/C.II/ISAR/103) -  30 Nov 2022
 
(TD/B/C.II/ISAR/100) -  15 Sep 2022
 
22 Aug 2022
 
28 Oct 2022
 
(TD/B/C.II/ISAR/INF.15) -  14 Dec 2022
 
Sort by:  Symbol  |  Title  |  Date  |  Agenda item

01 Nov 2022  -  Agenda item High-level panel: Recent developments in financial and sustainability reporting requirements and related standard-setting developments and their implications for practical implementation 
 
01 Nov 2022  -  Agenda item High-level panel: Recent developments in financial and sustainability reporting requirements and related standard-setting developments and their implications for practical implementation 
 
01 Nov 2022  -  Agenda item High-level panel: Recent developments in financial and sustainability reporting requirements and related standard-setting developments and their implications for practical implementation 
 
01 Nov 2022  -  Agenda item High-level panel: Recent developments in financial and sustainability reporting requirements and related standard-setting developments and their implications for practical implementation 
 
01 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
01 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
01 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
01 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
01 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 3. Good practices in and approaches to the practical implementation of sustainability reporting requirements 
 
02 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
02 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
03 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
03 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
03 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
03 Nov 2022  -  Agenda item 4. Review of practical implementation of international standards of accounting and reporting in the private and public sectors 
 
03 Nov 2022  -  Agenda item 5 (a) Promoting gender balance in the accountancy profession 
 
03 Nov 2022  -  Agenda item 5 (b) Insights from recent implementation of the Accounting Development Tool 
 
03 Nov 2022  -  Agenda item 5 (b) Insights from recent implementation of the Accounting Development Tool 
 
03 Nov 2022  -  Agenda item 5 (b) Insights from recent implementation of the Accounting Development Tool 
 
03 Nov 2022  -  Agenda item 5 (b) Insights from recent implementation of the Accounting Development Tool 
 

Rebeca Grynspan
Secretary-General
UNCTAD

Rebeca Grynspan, of Costa Rica, became UNCTAD's eighth Secretary-General on 13 September 2021 and is the first woman to lead the organization.

Prior to her UNCTAD appointment, she was the Ibero-American secretary-general from 2014 to 2021, also the first woman to head the organization. During her mandate, she has coordinated the 22-member Iberoamerican Conference and led four key summits of Heads of State and Government. 

In 2010 she was appointed Under-Secretary-General of the United Nations and Associate Administrator of the United Nations Development Program (UNDP) and prior to that was UNDP Regional Director for Latin America and the Caribbean.  

Prior to joining the United Nations, Ms. Grynspan served as Vice-President of Costa Rica from 1994 to 1998. She was also Minister of Housing, Minister Coordinator of Economic and Social Affairs, and Deputy Minister of Finance. In 2021 she was named Special International Advisor to the newly created Economic and Social Council of Argentina and invited to join as member of the G20 High-Level Independent Panel on Financing the Global Commons for Pandemic Preparedness and Response.

In addition to her experience as a lecturer and advisor to several international organizations, she has been actively involved in key United Nations initiatives, such as the Millennium Project's Task Force on Poverty and Economic Development and the High-level Panel on Financing for Development.  

In 2014 and 2015, she was recognized as one of the 50 leading intellectuals of Latin America.  And she was recognized as one of the 100 most powerful women in Central America by Forbes magazine.

Ms Grynspan holds a degree in Economics by the University of Costa Rica and a MSc in Economics by the University of Sussex. She has been awarded a Doctorate Honoris Causa by the University of Salamanca, the University of Extremadura and the European University of Madrid in recognition of her outstanding professional achievements. 

James Zhan
Director
Division on Investment and Enterprise, UNCTAD

James X. Zhan is director of investment and enterprise at UNCTAD. He leads the team of the World Investment Report and is editor-in-chief of the Transnational Corporations journal. He chairs the Governing Board of the UN Sustainable Stock Exchanges Initiative (with all major stock exchanges worldwide as members). He has provided policy advice to numerous governments (including heads of states and cabinets) and parliaments, and global summits (including G20 and BRICS). He led the formulation of global guidelines for a new generation of investment policies, which are used in over 100 countries. He also led the establishment of the World Investment Forum. He is chief strategist for the World Association of Investment Promotion Agencies and was Global Agenda Council member of the World Economic Forum. He has held several advisory positions in academic institutions (including at Cambridge University, Columbia University and Cornell University and Oxford University). He has extensive publications on investment, trade and technology related economic and legal issues.

Ian Carruthers
Chair
International Public Sector Accounting Standards Board

Ian Carruthers became Chair of the International Public Sector Accounting Standards Board (IPSASB) in 2016, having been a Board Member since 2010. As a Board Member he led IPSASB’s work on Long Term Financial Sustainability and alignment between IPSASs and Government Finance Statistics. IPSAS issued during Ian’s chairmanship so far include those on Social Benefits and Financial Instruments. Having completed his second term (2019 – 2021), Ian has now been reappointed as IPSASB Chair for a third term through to the end of 2024.

After joining HM Treasury from PricewaterhouseCoopers in 1999, Ian played a key role in the UK Government’s transition from cash to accrual budgeting and reporting, in particular leading its Whole of Government Accounts program. He joined CIPFA in 2006. As part-time Chair, CIPFA Standards, Ian has been involved in all aspects of the Institute’s guidance development activities, including leading its work on the Role of the Public Services CFO, and the development of the International Framework for Good Governance in the Public Sector in partnership with IFAC.

Vania Maria da Costa Borgerth
Board Member
International Ethics Standards Board for Accountants

Vania Borgerth is a Board Member of International Ethics Standards Board for Accounting (IESBA), SHIFT Project and International Foundation for Valuing Impacts (IFVI) and a Commissioner  of CBPS (Brazilian Committee for Sustainability Pronouncements).

At ISSB (International Sustainabiltiy Standards Board), she represents the Brazilian Institute for Corporate Governance (IBGC) at the Integrated Reporting and Connectivity Council – IRCC (former IIRC) and CBPS at SSAF (Sustainability Standards Advisory Forum).  She is also a Member of the Expert Panel of Accounting for Sustainability – A4S.

Mrs. Borgerth is the Head of CBARI - the Brazilian Network for Integrated Reporting, ) and an Audit Committee Member at Banco Santander Brazil. She is a former executive at BNDES (The Brazilian Development Bank) and an active attendee of UNCTAD’s ISAR since 2007 (Chair of 32nd session).
 

Isabelle Tracq-Sengeissen
Board Member
International Auditing and Assurance Standards Board

Isabelle Tracq-Sengeissen is a French CPA and a member of the IAASB since January 2018. She is an audit partner at EY in France, with 33 years of experience in auditing and works for a variety of clients. Mrs. Tracq-Sengeissen is also passionately involved in the development of auditing and accounting profession in foreign countries, especially in French speaking African countries.

Since 2022, she is the EY Global Professional Practice Sustainability Leader and a member of IAASB task force in charge of developing the exposure draft of ISSA 5000, proposed international sustainability assurance standard.

Mrs. Tracq-Sengeissen is also the chair of the auditing standard board of Compagnie Nationale des Commissaires aux Comptes (CNCC- France) and has been a member of that board since 2001.

She is graduated from Neoma Business School (Reims) and is a board member of Neoma Alumni association.

Mardi McBrien
Director of Strategic Affairs
IFRS Foundation

Mardi McBrien is Director Strategic Affairs at the IFRS Foundation where she is currently playing an active role in setting up the International Sustainability Standards Board (ISSB). Prior to the IFRS Foundation, Mardi spent over a decade leading the global ESG standard setter, the Climate Disclosure Standards Board (CDSB). She is a trustee of one of the oldest environmental NGOs, the International Tree Foundation, a founding Board member of WOCAN – Women Organising for Change in Agriculture and Natural Resource Management / W+ Standard, a former member of the UK Financial Reporting Council Advisory Panel, a school governor and a member of the ICAEW Sustainability Advisory Committee. In 2021 Mardi was selected as one of the ESG Foundation’s ones to watch.

Wang Dong
Deputy Director-General
Accounting Regulatory Department, Ministry of Finance, China 

Mr. Dong Wang graduated from Shandong Economic University in 2003 and is currently the Deputy Director-General of the Accounting Department of MoF China. Mr. Wang is responsible for work related to sustainability disclosure standards, management accounting, accounting informationization, and CPA industry supervision. Once served in the Bureau of Supervision and Evaluation of MoF China, Mr. Wang has nearly 20 years of working experience in finance. He leads the work of providing feedback to the two exposure drafts issued by ISSB and developing a work agenda on sustainability-related issues. To support ISSB to set the global baseline for sustainability disclosure, Mr. Wang joined the preparatory working group of Sustainability Standards Advisory Forum (SSAF) in February 2022 and joined the Jurisdictional Working Group in May 2022, both organized by the IFRS.

Maria Ria Nonyana-Mokabane
Chief Director, Legislative Drafting
Consumer and Corporate Regulation Branch, Department of Trade, Industry and Competition, South Africa

I am Maria Ria Nonyana-Mokabane LLD, Chief Director - Legislative Drafting in the Department of Trade, Industry and Competition (the dtic), South Africa; a member of the Access to Justice Programme with the South African Human Rights Commission; a Judge for the Africa Regional Manfred Lach's Moot Court Competition of the International Institute of Space Law; the representative of the dtic in the Inter-governmental Working Group at the United Nations Human Rights Council on Transnational Corporations and Other Business Entities on Business and Human Rights; and the focal coordinator to UNCTAD’s Technical Cooperation Development Account project on <em>Enabling policy frameworks for enterprise sustainability and Sustainable Development Goals SDGs Agenda 2030, reporting in Africa and Latin America</em>.

Peter Paul van de Wijs
Chief External Affairs Officer
Global Reporting Initiative

Peter Paul is currently the Chief Policy Officer of the Global Reporting Initiative (GRI) and is responsible for driving the adoption of the GRI Standards by into rules and regulations set by (national) policy makers and capital markets around the world.

Peter Paul has over 20 years of professional experience in public policy, communications and sustainability. In addition to leading his own business, Peter Paul has held executive positions at the LEGO Foundation and the World Business Council for Sustainable Development (WBCSD).

Earlier in his career, Peter Paul has held various international positions in communications, sustainable development, government affairs and issues management at The Dow Chemical Company, including leadership of Dow’s Global Water Strategy Team. He holds a degree in Communications from the College for Economic and Business Administration Studies in Eindhoven, the Netherlands.  

Drissa Koné
President
Order of Chartered Accountants, Côte d'Ivoire

Diplômé Etudes Supérieures Comptables de l’Institut National Polytechnique de Yamoussoukro (Côte d’Ivoire) et d’un Master Of Arts en Management et Organisation des Entreprises, option Stratégies et Organisation du Groupe ESC Pau (Franc), Drissa Koné, est également Expert-Comptable. Il est aussi titulaire d'un Mastère Spécialisé en Gestion Financière de HEC Paris (France).

Il occupe les fonctions suivantes : Directeur associé de SFAI Côte d’Ivoire Abcd Consulting, Président de l'Ordre des Experts-Comptables de Côte d'Ivoire (OEC CI), Président du Conseil Ouest-Africain de la Comptabilité de l'UEMOA. Membre également du Conseil d’Administration de la PAFA (siège en Afrique du Sud, Drissa Koné est depuis le 07 septembre 2022l le Président de l'Association des Experts-Comptables de l'Afrique de l'Ouest (ABWA basée au Nigeria) et vice-président du Conseil National de la Comptabilité de Côte d'Ivoire.

Drissa Koné est un Expert des Nations Unies, membre du Groupe de Travail Intergouvernemental, représentant la Côte d'Ivoire. Il participe aux activités ISAR de la CNUCED au Palais des Nations à Genève depuis 2010. Il est Conseiller du Ministre de l’Économie et des Finances de Côte d'Ivoire et aussi Expert technique de la Banque Mondiale auprès du Secrétaire Permanent de l'OHADA pour les questions de normalisation comptable, d’audit et d’assurance qualité.

Bernhard Frey
Senior Manager, SDG Impact and Reporting
UN Global Compact

Bernhard Frey is SDG Impact and Reporting Officer at the United Nations Global Compact Office, where he co-leads the work on the Communication on Progress, the main accountability and transparency framework of the initiative and leads the work of the organization related to corporate SDG reporting and impact management. He was the UNGC lead for the time-bound multi-stakeholder initiative ‘Action Platform Reporitng on the SDGs’ (2017 – 2020). Previously, he was a senior manager for the environment and climate at the UN Global Compact and the secretariat of Caring for Climate, an initiative of the UN Secretary-General and the focal point for ‘Rio+20’ and sustainable development at the UN Non-governmental Liaison Service. Before joining the United Nations, Mr. Frey worked for several years with GIZ (German international cooperation) as an advisor on environmental policy. Mr. Frey holds a Master’s degree in political science, as well as certificates of German, Spanish, French and US universities.

Elsa Beatriz García Bojorges
President
Financial Reporting Standards Board of Mexico (CINIF)

Elsa Beatriz García Bojorges is the President of the Mexican Financial Reporting Standards Board – CINIF (Mexico). She also was Chair of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR Group) 38th Session and Chair of Latin American Regional Partnership for the promotion of sustainability and SDG reporting in 2022. She is a CINIF representative at the Sustainability Standards Advisory Forum (SSAF) of ISSB – IFRS Foundation and at the Emerging Economies Group of IASB – IFRS Foundation, a Board Member of Group of Latin American Standards Setters (GLASS), an Independent Board Member of several public and private companies.

Juan Pablo Morataya
Executive Director
CentraRSE, Guatemala

Executive Director and Legal Representative of the Center for the Action of Corporate Social Responsibility in Guatemala (CENTRARSE), has been appointed as Intergovernmental Expert on International Standards of Accounting and Reporting (ISAR) by the United Nations Conference on Trade and Development (UNCTAD) and is the representative in Guatemala of the World Business Council for Sustainable Development (WBCSD).

Academic and Consultant, with more than fifteen years of experience in sustainability strategies development for both national and multinational companies; International speaker with several publications, including "Vision: Current State of CSR in Central America" and "IndicaRSE: CSR Indicators System for the Central American region” Guatemala, Central America.

Felipe Janica
Partner
Ernst & Young Colombia

Felipe is the FAAS leader for the Latin- America Market. Felipe is part of the Global and Americas board for FAAS.
Felipe’s professional experience of more than 24 years has been primarily with industrial and service entities of the Banking and financial services, retail, manufacturing and mining sectors in LATAM, United States and European Union. Additionally, he has the international accreditation, granted by the Firm in IFRS. Felipe is a member of the IFRS global team with seat in London and New York. Particularly, he is part of the IFRS 1 first-time adoption global team.
 
He is in charge of the Climate Change and Sustainability Services in LATAM. He has been in charge of the audit and specific reviews, under IFRS and US GAAP, of important economic groups in Colombia and Latin America. He has also been in charge of the conversion of the financial statements to U.S. GAAP of important economic local and Latin American economic groups. Currently, he leads the technical committee of the Firm in U.S. GAAP and IPO related topics. He is a well know professional in accounting technical matters as well as in economics and finance.
 
Within his academic formation the following is highlighted:
<ul>
<li>Doctor in Business Administration (DBA) of Business Administration Maastricht School of Management, The Netherland</li>
<li>Ph.D Pontificia Universidad Católica del Perú</li>
<li>Master of Philosophy de Maastricht School of management, The Netherland</li>
<li>Master in International Leadership from EADA.</li>
<li>
Global MBA from EADA, Barcelona and Centrum Graduate school of management, Pontificia Universidad Católica de Perú. Expetional academics results honor diploma.</li>
<li>Business initiative in Latin-American countries, Program from Centrum graduate school (Pontificia Universidad Católica de Perú)</li>
<li>BABSON executive education: EY Strategic Leadership for EY partners.</li>
<li>Harvard Business publishing: Felipe participated in the Harvard Leadership program for EY Partners.</li>
<li>Harvard Business School: Felipe graduated from the Leading Professional Service Firm program.</li>
<li>Northwestern University (Kellogg School of Management): Felipe graduated from the CEO Management Program from Kellogg Business School.</li>
<li>Harvard Business School: GMP (general, management program)</li>
<li>Harvard Business School: AMP (Advanced management program)</li>
<li>Institute of Chartered Accountants of England and Wales (ICAEW): Felipe obtained the IFRS International Certification</li>
<li>The Chartered Institute of Public Finance and Accountancy (CIPFA): Felipe obtained the IPSAS International Certification</li>
<li>Finance specialist from Universidad del Norte.</li>
</ul>

Felipe has been a university professor in economic, local and international accounting, auditing, finance from the most important and well-known universities in Latin-American and Spain. Currently, Felipe is a member of the executive corporate board of EADA Business School Barcelona and HHL Leipzig School of Management. Felipe is a professor (MBAs and Master degrees) in the most recognized Universities in Colombia, Ecuador and Spain. Felipe is an invited professor at EADA for the international master's programs, and professor of the Executive MBA of Universidad de los Andes, UEES Ecuador, CESA and GBS Universidad del Rosario.

Felipe has been a certified instructor of the IFRS course dictated by Fundación CEDDET of Spain, the Instituto Iberoamericano de Mercado de Valores, supported by the Spain Embassy in Colombia and a representative in the team for the adoption of International Financial Reporting Standards for Colombia.

Felipe used to be the president of the ad-honorem technical committee of the industrial sector which supports the Technical Council of Public Accountancy and is member of the IRS committee of expert advisors for the National Government and member of the regulation desk of Law 1314 (IFRS) led by the Ministry of Commerce and Finance and Public Credit. For several years, Felipe has been working tirelessly with the Colombian Government and regulators to advance IFRS adoption in Colombia and giving economics advice to the Central Bank.

Felipe is a columnist and has been interviewed by important journals and economic magazines of the country and abroad. Felipe is a board member of Centrum Católica, EADA School of management Barcelona and Leipzig School of management.

Felipe is columnist at El Espectador, Portafolio, La República. Aithor of “Anunciado en mi Columna”.

Cliff Nyandoro
Head of Standards and Technical Services
Institute of Certified Public Accountants of Kenya(ICPAK)

Cliff Nyandoro is a professional accountant, trainer, and consultant with over 20 years of experience in financial management, accounting, and financial reporting. He is in charge of Standards and Technical Services at the Institute of Certified Public Accountants of Kenya (ICPAK) where he oversees the adoption and implementation of accounting and auditing standards in the country. He is the Secretary to the Professional Standards Committee of ICPAK, the Financial Reporting (FiRe) Award Secretariat and the ICPAK IFRS Panel.

Cliff is also a member of the global IFRS Advisory Council which provides strategic support to the IFRS Foundation, the Trustees, and the two Standards Setting Boards under the Foundation – the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).

He is an active member of the United Nations Conference on Trade and Development (UNCTAD’s) intergovernmental group of experts on International Standards of Accounting and Reporting (ISAR), and Vice-Chair of the African Regional Partnership on Sustainability and Sustainable Development Goals (SDGs) reporting. Cliff holds a Master of Business Administration (MBA) degree in Finance from the University of Nairobi where he is currently undertaking his PhD studies in the same specialisation.

Achile Nestor Basahag
Director of Public Accounting
Ministry of Finance

Dr. BASAHAG Achile Nestor, Directeur de la Comptabilité Publique au Ministère des Finances Publiques est titulaire d’un PHD en comptabilité et Finances de l’Université de Douala. Sa double casquette de praticien et chercheur, lui a permis de mener une réflexion, dans le cadre de ses études doctorales, sur les enjeux budgétaires de la réforme comptable dans les Etats de la zone CEMAC, mais également, de se positionner comme acteur majeur de l’arrimage de la comptabilité publique aux standards internationaux.

Par ailleurs, il siège au conseil d’administration de plusieurs institutions financières, notamment la Société Commerciale de Banque Cameroun (SCB) et la Banque de Développement des Etats de l’Afrique Centrale (BDEAC) dont les missions sont de promouvoir le développement durable des pays de la CEMAC et contribuer à leur intégration économique.

Edward Olowo-Okere
Senior Adviser, Equitable Growth
Finance and Institutions Vice Presidency, the World Bank

Ed Olowo-Okere has three decades of experience working on governance issues around the world. His immediate past assignment was as Global Director for the World Bank’s Governance Practice, where he, amongst other things, initiated and directed the work on “Future of Governments”. He has researched and published in reputable international journals and lectured at undergraduate and graduate levels in Nigeria and New Zealand on accounting and finance. He <a href="https://apolitical.co/list/en/agile-50-list-2021#GovernmentTransformati…; rel="noopener" target="_blank">was recognized</a> in 2021 by the <strong>World Economic Forum</strong> Global Future Council on Agile Governance as a Governance Pioneer, among the world’s 50 most influential people driving <strong>agile</strong> initiatives to ensure <strong>governments</strong> can effectively navigate disruptions like COVID-19 and the climate crisis.

Jorge Gil
Chair
Group of Latin American Standard Setters

CPA and Specialist in Financial Administration (University of Cuyo -Argentina)

<strong>Standards setters of Accounting and Auditing Standards of Argentina:</strong>
General Director (2002/2020) and Member of the commissions for the adoption of IFRS and Argentinian GAAP in listed Entities, in Banks and others.

<strong>GLENIF – GLASS (Group of Latin-American Accounting Standard Setters)</strong>
Actual president. He was vice president, director and advisor. Representative in various international organizations.

<strong>IASB:</strong>
Member of the Spanish Translation Review Committee.
He was member of:
<ul>
<li>EEG (Emerging Economies Group), </li>
<li>SMEIG (IFRS SMEs implementation group)</li>
<li>Representative of Argentina in the WSS (World standards setters)</li>
</ul>

<strong>Panelist about IRFS: </strong>
In many Latin American countries (Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Uruguay, Venezuela).

<strong>IDB:</strong>
IFRS consultant for College of Public Accountants of Costa Rica and College of Public Accountants of Uruguay

<strong>World Bank:</strong> IFRS Consultant, for:
<ul>
<li>ROSC – Bolivia;</li>

<li>Contaduría General de la Nación, Colombia;</li>
<li>
IFRS Implementation in the Health Sector, Colombia.</li>
<li>
ROSC Report 1st part – Colombia.</li>

<li>ROSC Report 2nd part – Colombia.</li>

<li>IFRS Diagnosis in Peru – Peru</li>

<li>Training in IFRS for SMEs - Peru</li>

</ul>

<strong>Government of Colombia Consultant</strong> in adoption of IFRS, for:
<ul>
<li>Ministry of Finance and Public Credit</li>

<li>Superintendency of Companies.</li>

</ul>

<strong>Companies and others</strong>
Consulting and training in more than 110 companies in Argentina, Ecuador, Colombia.
Training for the Central Bank of the Argentine Republic.

<strong>Universities:</strong>
Consulting and training in universities of Argentina and Latin America.
Professor at Argentine and Latin American universities.
Member of university work commissions.
Author of books and technical papers on IFRS and Argentine Accounting Standards
Author of book: “Deferred tax – IAS 12”.
Numerous articles published in Argentina and other Latin American countries.

Lebogang Senne
Technical Director
Pan-African Federation of Accountants

Ms Senne is a Technical Director at the Pan African Federation of Accountants (PAFA) and the Deputy Chairperson of the Financial Reporting Standards Council (FRSC) of South Africa. In her role at PAFA, Lebogang has been instrumental in developing and supporting the overall organisational strategy and has specifically been responsible for the organisation’s technical excellence strategic pillar.

Ms Senne is the Africa representative on the IFRS Foundation’s Sustainability Standards Advisory Forum (SSAF) and represents PAFA on the International Forum of Accounting Standard Setters (IFASS). Additionally, she is co-secretariat for the Africa Integrated Reporting Council (AIRC), the vehicle through which PAFA and the World Bank, as co-convenors, seek to promote and support the adoption of sustainability reporting, integrated thinking and Integrated reporting in Africa. 
 

Didrik Thrane-Nielsen
Project Director
European Financial Reporting Advisory Group

Didrik Thrane-Nielsen holds a position as Project Director financial reporting at EFRAG in Brussels. At EFRAG he is responsible among other for the EFRAG research project on Intangibles and the IASB projects related to financial instruments, equity instruments, equity method and goodwill and impairment.

Before joining EFRAG in July 2021 Didrik was a Partner within Global Accounting Consultation Services of PWC, working out of Oslo and specialising in IFRS for financial instruments. Before joining PWC in 2001 he worked 6 years with Enron on energy risk management.

Didrik holds an MBA in Accounting and Auditing. He is lecturing in the master program at BI Norwegian Business School. For eight years he was Vice Chair of the IFRS section of the Norwegian Accounting Standards Board.

Claudia Beier
Board Member
International Public Sector Accounting Standards Board

Claudia Beier is head of the accounting department of Canton of Zurich since 2013. She is responsible for the development and implementation of accounting policies based on IPSAS within Canton of Zurich.

Prior to joining the public sector, she worked as auditor and advisor for different companies for more than 15 years.

She is an IPSASB member since 2022, previously serving as a technical advisor between 2016 and 2021.

She is member of Swiss Public Sector Financial Reporting Advisory Committee SRS-CSPCP, which monitors and supports the implementation of Swiss Public Sector Standards.

She is registered CPA and Tax Advisor in Germany and Switzerland and has a diploma in Business Administration from the University of Halle/Saale, Germany.

Cintia Catota
National Director of Public Assets
Ministry of Economy and Finance,  Ecuador

Engineer in Accounting and Auditing CPA and Master in Auditing and Finance. She holds a certification in International Public Sector Accounting Standards from The Chartered Institute of Public Finance and Accountancy CIPFA and a certification in Procurement from SAP ERP.

She is the National Director of Public Assets of the Government Accounting Undersecretary of the Ministry of Economy and Finance since 2019. She has participated in the Implementation of the Fixed Assets and Inventories Module. She is part of the Convergence Project to International Accounting Standards for the Public Sector IPSAS of Ecuador.

She is the representative of Ecuador before the Intergovernmental Group of Experts on International Accounting Standards and ISAR Reporting, for the period April 2022 to December 2023.

She has participated in national and international events as a moderator and speaker, on topics such as: "Transparency of Public Debt", VII FOCAL; “Experience in the Ecuador IPSAS convergence process”, CAFAE – Peru; “Convergence to International Accounting Standards for the Public Sector and its importance in the Control of Assets”, I International Seminar on Economy and Control of Public Finances, IAEN; “The Process of Accounting Purification towards the Convergence of IPSAS, Ecuador Experience”, XXVII National Congress of Public Accountants of Peru, 2022, Ecuador Experience, Accounting, reconciliation and advances in the recognition of the country's assets, FOCAL Mexico 2022.

Caroline Aggestam Pontoppidan
Professor
Copenhagen Business School

Caroline Aggestam Pontoppidan, Ph.D., Associate Professor. Caroline was granted the degree of Ph.D. in Accounting and Auditing from the Copenhagen Business School (CBS) in 2005. She has worked with public sector accounting for more than 10 years. During the last eight years her research is focused on the regulation of ESG disclosures and the interplay between mandatory and voluntary disclosures both in the public and private sphere. ESG is often referred to as being in the domain of transnational regulation. The regulation of ESG disclosures is done through national (or regional, as in the EU) legislation in combination with private (often international) standards.

Alex Metcalfe
Head of Public Sector
Association of Chartered Certified Accountants (ACCA)

Alex leads ACCA’s global public sector strategy – driving the organisation’s public sector brand building, qualification development, and fostering communities of good practice. Alex represents ACCA with key contacts across the global public sector landscape, including with senior government officials and international organisations, where he shares good practices and insights on public financial management.

Prior to ACCA, he worked across central, provincial and local government in the UK and Canadian civil service, including as a senior economist - specialising in tax policy - at the Ontario Ministry of Finance. He has published material across a breadth of public sector topics, including infrastructure finance, financial reporting, public procurement, fiscal policy, immigration and skills, and adult social care.

Alex is a Fellow of the Royal Society for the Encouragement of Arts, Manufactures and Commerce (RSA), member of the public sector committees of the Confederation of Asian and Pacific Accountants (CAPA) and Accountancy Europe, and sits on the editorial board for the academic book series Public Service Accounting and Accountability.

He studied at Oxford, Cambridge and Queen's universities.

Richard Mubiru
Manager, Enterprise Growth and Development
Private Sector Development Unit, Ministry of Finance, Planning and Economic Development, Uganda

Richard Mubiru works as Lead Officer in charge of Enterprise Growth and development in the Private Sector Development Unit (PSDU) of the Ministry of Finance, Planning and Economic Development in Uganda.

Part of his work is coordination of the Informality Management for Compliance and Resilience (IMCORE) program in Uganda. IMCORE is a 5-year study program on the transitioning of 10,000 small informal businesses into medium, compliant and attractive entities capable of participating in national, regional and global opportunities.

Through this program, Richard worked closely with UNCTAD team in developing a localised Accounting Development Tool (ADT) and its training manual for small informal businesses in Uganda. This tool is expected to transform accounting, reporting and filing capacities in SMEs as well as contributing to the development of national reporting infrastructure for SMEs in Uganda.

Marat Pirnazarov
Chair
Service for Regulation and Supervision of the Financial Market, Ministry of Economy and Commerce, Kyrgyzstan

Mr. Pirnazarov Marat is the Chairman of the Financial Market Regulation and Supervision Service of the Ministry of Economy and Commerce of the Kyrgyz Republic.

Mr Pirnazarov is one of the members of the Advisory Committee on Financial Markets of the Eurasian Economic Commission of the EAEU (2015-2017), a member of the Board of Directors on Securities Market Regulation of the CIS member states (2010-2017). 

Mr Pirnazarov has 17 years of experience, including in senior positions, in the State Securities Market Authority. It currently regulates and supervises accounting, financial reporting and auditing.

Mr Pirnazarov is a candidate of economic sciences.

Olga Bernatskaia
Vice-President
Institute of Certified Public Accountants, Russian Federation

Olga Bernatskaia is а Chair of the International Committee on Sustainable Development of the professional organizations of accountants and auditors of the Eurasian region (Accountancy EURASIA), Vice-President of Non-for-profit partnership «CPA», UNCTAD Consultant.  Olga has extensive experience in corporate governance and corporate reporting, including ESG reporting.

Mrs. Bernatskaia is the author of the "Eco-Environment ICPA in the Field of Sustainable Development", "Code of Ethics on Sustainable Development "ECO behavior code (EBC)" and "Eurasian Regional Initiative for the Development of Educational and Certification Programs in Sustainability Accounting and Reporting (ERIEC) – CertCSA" initiatives nominated for "ISAR Honours".

Mrs. Bernatskaia has more than 30 research papers, including papers on sustainable development and is a PhD candidate in economics.


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