Bienvenue aux Nations Unies
40th session (17-19 October 2023), Abu Dhabi. Main agenda items: (i) Current state of global financial and sustainability reporting frameworks, standards, codes, and prospects for further harmonization; (ii) Review of practical implementation and recent developments in sustainability reporting requirements; (iii) Facilitating the formalization of micro and small businesses: accounting and reporting requirements, financial literacy, access to finance, and related issues and practical solutions; (iv) Promoting gender balance in the accountancy profession.
Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its fortieth session
[TD/B/C.II/ISAR/107]
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