ISAR 40

UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will hold its fortieth session in the second half of 2023. The session will deal with two main agenda items:

  • Review of practical implementation of and recent developments in sustainability reporting requirements; and
  • 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 sector.