UNCTAD has published the documentation of the 19th session of the intergovernmental group of experts on International Standards of Accounting and Reporting (ISAR) which was held in Geneva from 25 to 27 September 2002. The experts agreed to issue the final guidelines on accounting by small and medium sized enterprises (whose draft is available on the web) as soon as comments by all interested parties are incorporated.
For the report of the ad hoc consultative group on accounting by SMEs and the draft guidelines (documents TD/B/COM.2/ISAR/16 and Addenda 1 to 4) and for the UNCTAD report on "Transparency and Disclosure Requirements for Corporate Governance" (document TD/B/COM.2/ISAR/15), which was also discussed at the meeting, please visit the ISAR website at the web address:
www.unctad.org/isar and click on the section "Reports".
