Acabou de ter lugar o encontro do «Intergovernmental Working Group of Experts on International Standards of
Accounting and Reporting, twenty-ninth session» acolhido na United Nations Conference on Trade and Development (UNCTAD). Pode ver aqui do que esteve em debate. O sumário executivo:
«Over the last
three years, UNCTAD’s Intergovernmental Working Group of Experts on
International Standards of Accounting and Reporting (ISAR) has been working on
an Accountancy Development Toolkit for high-quality corporate reporting with a
view to supporting member States in their efforts towards the adoption and
implementation of international standards and codes. The two main components of
this tool are (a) an accountancy development framework and (b) a set of
accountancy development indicators. The Toolkit is built around the core pillars
of the accountancy foundation for high-quality corporate reporting: a legal and
regulatory framework, an institutional framework, human capacity, and a
capacity-building process. In concluding its twenty-eighth session, the Group
of Experts proposed to focus its deliberations during the twenty-ninth session
on the regulatory and institutional pillars.
This issues
note was prepared by the UNCTAD secretariat in order to facilitate ISAR
discussions on this topic, to raise awareness of main issues and share good
practices in this area in order to assist developing countries and countries
with economies in transition in formulating national policies on accountancy
development. It provides a general overview of major recent trends in and
challenges relating to regulatory and institutional developments at the global,
regional and national levels. It highlights such trends as the strengthening of
institutional standard-setting at the global level and the growing role of
reporting standards in the international financial architecture; the increasing
role of international bodies, not only in standards formulation, but also in
the area ofenforcement and implementation; the increasing role of national
State regulations and institutions, and that of regional organizations. It also
discusses some of the major challenges in regulatory and institutional
capacity-building, such as the need to develop mechanisms to ensure the
consistent application of international standards and monitoring of compliance.
Other issues discussed include the higher demand for non-financial reporting,
increased pressure for stakeholder coordination at all levels, the need for a
coherent strategic approach to building national regulatory and institutional
capacity, and issues of sustainability of accounting reforms. The examples
given in this note serve to illustrate some of the regulatory and institutional
developments of corporate reporting rather than provide a comprehensive list of
good practices that could be a subject for further research and discussions».
