البند 3- استعراض قضايا التنفيذ العملي المتعلقة بمعايير الإبلاغ المالي الدولية
At its twenty-fourth session, ISAR requested the UNCTAD secretariat to continue conducting studies on practical implementation issues relating to international financial reporting standards (IFRS), including on related topics such as the implementation of international standards on auditing (ISAs).