The expert committee would review the plans in the light of the expert knowledge of its members.

With regard to ISAR, the Intergovernmental Working Group of Experts should continue to exist in addition to the 10 expert meetings allowed annually, and provision for ISAR should therefore be included in the regular budget.

With regard to the work of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), he called for work on accounting and reporting to be carried forward as part of the Commission apos s expert meetings.

Master plans to be reviewed by the expert committee would be circulated to the experts in advance of their meetings.

The meeting of the ad hoc expert working group on energy statistics

46. The Chairman of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at its fourteenth session presented the Working Group s report.

The chairperson of the twenty first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) presented the report of the Group of Experts on its twenty first session.

(b) Takes note of the report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) and takes no decision on the recommendations therein and

Poland

Accordingly, a review was conducted and was presented at the eighteenth session of ISAR.

He also noted that ISAR apos s work was in line with the outcome of Midrand in that while the Group was composed of government experts, it had the participation of civil society in the form of professional accounting associations and committees.

71. The spokesperson for the Latin American and Caribbean Group (Jamaica) said that her Group strongly underscored the importance of the Intergovernmental Group of Experts on Competition Law and Policy and the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).

He asked for clarification on whether the Commission could or could not approve the convening of the next session since ISAR had been established by ECOSOC.

INTERGOVERNMENTAL WORKING GROUP OF EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

The process has benefited from the guidance of the Statistical Commission and Expert Group, which met three times between June 2001 and 2005.

A request for proposals was sent out to professional associations of accountants in several countries.

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

In response to the above request, the seventeenth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) decided to review existing corporate governance practices, codes and principles.

(a) Energy statistics experts from national statistical offices and or energy ministries authorities

The Division and other partner agencies fund the participation of national statisticians from developing countries to the regular meetings of the Group.

(v) Ad hoc expert group meetings on environment statistics (1) inter agency and expert meeting on Millennium Development Goals indicators and development statistics (1) international migration statistics (1) international economic and social classifications (1) national accounts (1) poverty measurement social statistics (1) trade statistics (1) expert group meeting on population and housing censuses (1)

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Twenty first session

The participants in the first expert meeting were scientists and representatives of national regulatory and enforcement authorities, a total of 52 experts from 26 countries and four organiza tions.

4. ISAR recognizes that a number of these issues are under consideration by the International Accounting Standards Committee (IASC).

His Group therefore associated itself with the conclusions proposed by the Chairman of ISAR.

The Public Complaints Commissioner and State Comptroller

He summarized the work of the fourteenth session on accounting for commercial banks, government concessions and the environment, as well as the Group s efforts to improve accounting education and professional qualifications in developing countries, particularly Africa.

UNDP should place senior gender development specialists in all UNDP country offices.

Subject to the receipt of extrabudgetary resources, expert meetings are also envisaged on employment and older persons and on the social technologies of traditional societies.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

Phase four includes a statistics expert in addition to the three UNCTAD experts used in phase two and three.

Financing the participation of developing country experts in UNCTAD expert meetings

ISAR was the only intergovernmental forum where developing countries could participate in the ongoing process of standardizing accounting standards.

49. The representative of the Russian Federation said that the results of ISAR apos s work had been positive, particularly for his country, and he hoped that ISAR would be able to continue in the future.

The aviation expert analyzed the statistics in detail.

C. Conclusions of the Expert Group on Distributive Trade Statistics

Financing the participation of developing country experts in UNCTAD expert meetings 27

He explained ISAR apos s origin in the Economic and Social Council (ECOSOC) and its role in the harmonization of national accounting standards.

Does the Commission agree that the Expert Group on International Economic and Social Classifications should remain involved in this process, especially after the planned review at the Expert Group meeting in 2007?

Documentation requirements for the meeting of experts are estimated at 25 pages of pre session and 20 pages of post session, to be issued in all six languages.

Documentation requirements for the meeting of experts are estimated at 25 pages of pre session and 20 pages of post session to be issued in all six languages.

2. Expert group and expert meetings will be held as appropriate.

Following the request of the Commission, the Statistics Division convened the ad hoc expert working group on energy statistics from 23 to 25 May 2005.

(2) Training of Experts of Standardization and Meteorology of Developing Countries