The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting,
Recalling the mandate of UNCTAD to promote best practices in corporate transparency and accounting, including by utilizing the Accounting Development Tool,
Recalling also the political declaration of the high-level political forum on sustainable development adopted in 2019, which recognized the need to close the financing gap for the Sustainable Development Goals and aimed to ensure that policies and actions reached those furthest behind, aiming at financial inclusion and supporting the competitiveness of microenterprises and small and medium-sized enterprises, including women- and youth-owned enterprises,
Underscoring the importance of meaningful financial statements in facilitating access to finance for microenterprises and small and medium-sized enterprises,
Acknowledging the work of the UNCTAD secretariat during the intersessional period to further disseminate the accounting training manual, including training of trainers, translation of the manual and related training materials from English into the other official languages of the United Nations and building an online tool to facilitate the preparation of financial statements by microenterprises and small and medium-sized enterprises,
- Requests the UNCTAD secretariat to continue its efforts to further disseminate the accounting training manual and related tools, with a view to assisting member States in facilitating access to finance for microenterprises and small and medium-sized enterprises;
- Calls upon the UNCTAD secretariat to continue to monitor feedback from member States on the usefulness of the accounting training manual and related tools for policymaking and regulation; and looks forward to further updates and revisions by the secretariat at an appropriate juncture and when required.
