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

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 
 


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Enterprise development Enterprise development

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Contact

Communications concerning representation:

UNCTAD Secretariat
Intergovernmental Support Service
Palais des Nations
CH-1211 Geneva 10
Fax: 41 22 917 0214
E-mail: meetings@unctad.org

Enquiries concerning substantive issues:

Edvins Reasons
Accounting and Corporate Governance Section

E.: isar@unctad.org