ADT2Building a sound accounting and corporate reporting infrastructure is essential to attracting foreign and domestic investment, for fostering investor confidence, maintaining financial stability and promoting sustainable development.

UNCTAD has developed an Accounting Development Tool (ADT) to assist member States assess their current strengths and weaknesses and identify priority areas for capacity building. The ADT has been designed to provide countries with a roadmap to help identify and build the various complex and interconnected components that make up a modern accounting infrastructure.