Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is hosted by the United Nations Conference on Trade and Development (UNCTAD). ISAR was created in 1982 by the United Nations Economic and Social Council (ECOSOC).[1] The mission of ISAR is to facilitate investment, development and economic stability by promoting good practices in corporate transparency and accounting.

Annual sessions

The Working Group holds its annual sessions at the United Nations Office at Geneva, Switzerland. The annual sessions involve several hundred delegates from more than half of UN member States. Participants include: policymakers, regulators, and representatives from academia, civil society, private industry and various national, regional and international accountancy organizations.

Areas of work

ISAR is focused on a number of areas of financial and non-financial corporate reporting, including:

Reports and publications

The ISAR Group of Experts produces a number of research and voluntary guidance documents. Each year, UNCTAD publishes ISAR's latest research papers in the annual review International Accounting and Reporting Issues. The work of ISAR is freely available for download from the UNCTAD website. The research and guidance documents are also widely distributed through on-the-ground workshops and training programmes around the world.

Voluntary guidance publications include:

References

  1. ECOSOC resolution 1982/67

External links

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