Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)
Groupe intergouvernemental d'experts des normes internationales de comptabilité et de publication
Grupo Intergubernamental de Trabajo de Expertos en Normas Internacionales de Contabilidad y Presentación de Informes
1982-10-27 New York NY USA
Part of the institutional machinery of E-XE3381 - UNCTAD. Set up by resolution 1982/67 of E-XE3377 - ECOSOC, originally as part of U-XE1142 - United Nations Commission on Transnational Corporations. Until 2008, came within UNCTAD's U-XK1520 - Commission on Investment, Technology and Related Financial Issues, which was set up in 1996 and derived from the United Nations Commission. Serviced by UNCTAD through Division of Investment and Enterprise.
Promote international harmonization of corporate accounting and reporting practices; serve as an international body for the consideration of issues of accounting and reporting falling within the scope of the work of the Commission on Investment, Technology and Related Financial issues, in order to improve the availability and comparability of information disclosed by transnational corporations; review developments in this field, including the work of standard-setting bodies; concentrate on establishing priorities, taking into account the needs of home and host countries, particularly those of developing countries; assist developing countries and countries in transition via technical assistance in accounting reform and retraining.
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