28th Session of UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
The twenty-eighth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is currently being held in Geneva. ISAR assists developing countries and economies in transition to implement best practices in corporate transparency and accounting in order to facilitate investment flows and economic development. ISAR's annual sessions regularly involve over 200 government authorities, regulators, standard-setters and academic representatives.
Speeches and presentations at the session included contributions from ACCA, IAESB, IFAC, IFRS Foundation and the World Bank. They are available on this UNCTAD website.
On the eve of ISAR 28, a technical accounting workshop on "Accounting and reporting for financial instruments and application for fair value measurement requirements" was offered. During the workshop experts presented and discussed main provisions, changes and challenges associated with IFRS 13 Fair Value Measurement and IFRS 9 Financial Instruments. Speakers included Deloitte's financial instruments expert Andrew Spooner, Joao Santos from the Financial Instruments Team of the IASB and Gerald Edwards, Senior Advisor Accounting & Auditing Policy of the FSB. All speeches and presentations are available on the UNCTAD webpage dedicated to the workshop.