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Speeches and presentations at the 32nd ISAR session

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05 Nov 2015

The thirty-second session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is currently being held in Geneva. The keynote address was given by FASB Chairman Russell Golden; among the presentations was also one by IASB Vice-Chairman Ian Mackintosh.

In his speech, Mr Golden discussed the important role high-quality financial reporting has within capital markets around the world and noted that high-quality accounting standards should “promote truth-telling in financial reporting”.

Mr Mackintosh presented on major trends and challenges towards high-quality corporate reporting and focused on the IASB's mission and the future agenda of the IASB.

Michael Stewart, Director of Implementation Activities at the IASB, explained how principle-based standards support consistent application across diverse facts and circumstances and how the IASB Education Initiative promotes IFRS judgement capacity-building by developing cohesive IFRS understanding and capacity to make, audit, regulate, and analyse IFRS judgements.

Please click for direct access to these speeches on the UNCTAD website:

All presentations given at the meeting (including presentations from representatives of the PIOB, IFAC, IAASB, Basel Committee, FSB, World Bank, IIRC, CDSB) can be accessed through this website.

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