Guidance Materials
International Accounting and Reporting Issues (Series)
UNCTAD has been contributing towards the harmonization of financial accounting and reporting standards since the 1970s. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982.
The Review of International Accounting and Reporting Issues series contains the proceedings of the various session of ISAR as well as essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.
Training material
Documents and Publictions
Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its fortieth session
Held in Abu Dhabi from 17 to 19 October 2023
TD/B/C.II/ISAR/107 - 24 Nov 2023
Review of practical implementation of and recent developments in sustainability reporting requirements
TD/B/C.II/ISAR/105 - 08 Aug 2023
Accounting and reporting needs of microenterprises and small and medium-sized enterprises and the role of accounting and reporting in facilitating the formalization of businesses in the informal economy
TD/B/C.II/ISAR/106 - 08 Aug 2023
Core Indicators for Sustainability and SDG Impact Reporting: Training Manual
UNCTAD/DIAE/2020/2/Rev.1 - 21 Jul 2023
