联合国贸易发展委员会-会计准则专家组更新——2024年7月（英）-7页

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2024-08-29
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UNCTAD/DIAE/ED/INF/2024/1Page1of7ISARUpdate–July20241Inthisissue•Theforty-firstsessionofISARtobeheldinGenevainNovember•Consultationsoncapacity-buildingneedstobeconductedinGenevaintheautumn•2024editionofISARHonourslaunched•Mexicoissuessustainabilityinformationstandardsfornon-publicinterestentities•Camerooncompletesassessmentoffinancialandsustainabilityreportinginfrastructure•RegionalPartnershipsforthePromotionofSustainabilityReportingconductedsignificantactivitiesNewsbriefs•IASBissuesanExposureDraftwithillustrativeexamplesonclimate-relatedandotheruncertaintiesinthefinancialstatements•IPSASBdevelopingthefirstpublicsectorsustainabilityreportingstandard•EFRAGreleasesadditionalESRSQ&AExplanations•IAASBhighlightsbenefitsofanewauditstandardforLessComplexEntities1Thispublicationhasnotbeenformallyedited.UNCTAD/DIAE/ED/INF/2024/1Page2of7Theforty-firstsessionofISARtobeheldinGenevainNovemberTheforty-firstsessionoftheIntergovernmentalWorkingGroupofExpertsonInternationalStandardsofAccountingandReporting(ISAR)willtakeplaceatthePalaisdesNationsinGeneva,Switzerlandfrom6to8November2024.Thesessionwilldealwithtwoverytimelymainagendaitems:•Reviewofprogressinharmonizationandpracticalimplementationofsustainabilityreporting,assuranceandethicalconsiderations;and•Integratingreportingonthefinancialandsustainabilityperforma...

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