Review of practical implementation issues of International financial reporting standards

In opening the discussions on this agenda item, a member of the UNCTAD secretariat provided participants with background information on UNCTAD’s mandate in relation to the topic under consideration, and drew participants’ attention to the issues note “Review of Practical Implementation Issues of International Financial Reporting Standards” (TD/B/COM.2/ISAR/33) and addenda TD/B/COM.2/ISAR/33/Add.1 through 5 that contained country case studies of Brazil, Germany, India, Jamaica and Kenya. She also said that three panels would be discussing the agenda item.

Sustainable Development Goals:

Industry, Innovation and Infrastructure

Peace, Justice and Strong Institutions