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Presentations at ISAR 34

  • United Nations (UN) Image

03 Nov 2017

The thirty-fourth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) was held in Geneva on 1-3 November 2017. All presentations from that meeting are now publicly available.

The topics discussed were:

  • Recent developments on financial and non-financial reporting and their implication for the Sustainable Development Goals;
  • Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals;
  • The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making;
  • Accounting Development Tool implementation experiences; and
  • Accounting and reporting by microenterprises and small and medium-sized as a means towards financial inclusion.

On the day before the ISAR meeting there was a workshop on practical implementation of IPSAS.

We already pointed out the background papers for the two main agenda items discussed during the session (enhancing comparability of sustainability reporting and the role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making) - they are now also available in Arabic, Chinese, French, Spanish, and Russian and can be accessed here.

The presentations from the IPSAS workshop and the 34th ISAR session are available here (please note that they are presented in reverse order).

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