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Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting Thirty-Seventh Session Geneva, 2–6 November 2020

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Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting Thirty-Seventh Session Geneva, 2–6 November 2020 United Nations TD/B/C.II/ISAR/INF.13 United Nations Conference Distr.: General 27 November 2020 on Trade and Development English/French/Italian/ Portuguese/Spanish only Trade and Development Board Investment, Enterprise and Development Commission Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting Thirty-seventh session Geneva, 2–6 November 2020 List of participants GE.20-16021(E) TD/B/C.II/ISAR/INF.13 Experts Albania Mr. Dritan Fino, Director, Directorate for Harmonization of Financial Management, Control, and Accounting, Ministry of Finance, Tirana Algeria M. Kamal Aider, Secrétaire general, Conseil national de la comptabilité, Ministère des finances, Alger Austria Mr. Andreas Csanyi, Expert, Ministry of Finance, Vienna Ms. Nadine Wiedermann-Ondrej, Head of Unit, Ministry of Finance, Vienna Bangladesh Mr. Md. Baky Billah, First Secretary, Permanent Mission, Geneva Belarus Mr. Dmitri Fomchenko, Deputy Permanent Representative, Permanent Mission, Geneva Ms. Olga Naumchik, Consultant, Ministry of Finance, Minsk Mr. Aleksandr Pytalev, Counsellor, Permanent Mission, Geneva Ms. Tatyana Rybak, Head, Accounting, Reporting and Audit Regulation Directorate, Ministry of Finance, Minsk Bhutan Mr. Karma Yeshey, Registrar of Companies, Company Registry Division (Corporate Regulatory Authority), Ministry of Foreign Affairs, Thimphu Burkina Faso Mr. Mahamady Koussoube, Director, Investment Facilitation, Investment Agency, Ouagadougou China Ms. Daping Gao, Deputy Director General, Ministry of Finance, Beijing Ms. Xuejiao Luo, Deputy Director, Accounting Regulation Department, Ministry of Finance, Beijing Ms. Qun Wei, Staff, Ministry of Finance, Beijing Colombia Sr. John Alexander Álvarez Dávila, Asesor, Ministerio de Comercio, Industría y Turismo, Bogotá Sr. Mauricio Ávila, Consultor, Consejo Técnico de la Contaduría Pública, Bogotá Sra. Angélica María Ferrer de la Hoz, Funcionaria Pública, Superintendencia de Sociedades, Bogotá Sr. Wilmar Franco Franco, Presidente, Consejo Técnico de la Contaduría Pública, Bogotá Sr. Pierre García, Ministro Plenipotenciario, Misión Permanente, Ginebra Sr. Andrés Guevara, Funcionario, Departamento Nacional de Planeación, Bogotá Sr. Juan Herrera, Tercer Secretario, Ministerio de Relaciones Exteriores, Bogotá Sr. Miguel Tique Peña, Contador Público, Superintendencia Financiera de Colombia, Bogotá Sr. Carlos Augusto Molano, Consejero, Consejo Técnico de la Contaduría Pública, Bogotá Sr. Edgar Molina, Contador Público, Consejo Técnico de la Contaduría Pública, Bogotá Sr. Jorge Andrés Patiño Jiménez, Colaborador, Consejo Técnico de la Contaduría Pública, Bogotá Sr. Jesús Peña, Consejero, Consejo Técnico de la Contaduría Pública, Bogotá Sra. Paola Andrea Sanabria, Colaboradora, Consejo Técnico de la Contaduría Pública, Bogotá Côte d'Ivoire M. Drissa Koné, Expert comptable, Ministère de l’économie et des finances, Abidjan M. Konan Marcel Kouame, Expert comptable, Conseil national de la comptabilité, Abidjan 2 TD/B/C.II/ISAR/INF.13 M. Bi Koffi Jean-Paul Lorou, Secrétaire éxécutif, Conseil national de la comptabilite, Abidjan Mme Marie-France Dominique Christiane Martheli Zoro-Bi, Expert comptable, Conseil national de la comptabilité, Abidjan M. Yao Amédée Yobouet, Conseiller, Mission permanente, Genève Democratic Republic of the Congo Mme Candy Pondi Candy, Chef de bureau, Exploitante au Service de contrôle et de paie des enseignants, Ministère de l'enseignement primaire, secondaire et technique, Kinshasa Dominican Republic Sra. Ramona Eunice Batista Vargas, Directora de Normas y Procedimientos, Dirección General de Contabilidad Gubernamental, Santo Domingo Sr. Wandy Hierro Nuñez, Director de Análisis de Información Financiera, Dirección General de Contabilidad Gubernamental, Santo Domingo Sr. Leonardo Martínez Bonilla, Director, Departmento de Análisis de la Información Financiera, Dirección General de Contabilidad Gubernamental, Santo Domingo Ecuador Sr. Antonio Amores, Economista, Ministerio de Economía y Finanzas, Quito Sra. Jenny Guerrero, Economista, Ministerio de Economía y Finanzas, Quito Sr. Carlos Guevara, Primer Secretario, Misión Permanente, Ginebra Sr. Bolívar Reza, Economista, Ministerio de Economía y Finanzas, Quito Sr. Bryan Teran, Analista de Programación Fiscal, Ministerio de Economía y Finanzas, Quito Sr. Carlos Troya, Economista, Ministerio de Economía y Finanzas, Quito Egypt Ms. Nahla Elrafei, Second Secretary, Permanent Mission, Geneva France Mr. Patrick de Cambourg, President, French Accounting Standards-Setting Authority, Paris; Chair, thirty-seventh session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Geneva Gabon Mme Geneviève Obolo Ngampia, Conseillère, Mission permanente, Genève Gambia Mr. Ousman Darboe, Deputy Accountant General, Accountant General's Department, Banjul Mr. Paul S. Mendy, Director, Finance and Administration, Public Utilities Regulatory Authority, Banjul Georgia Mr. David Mchedlidze, Head, Reporting Supervision Department, Accounting, Reporting and Audit Supervision Service, Ministry of Finance, Tbilisi Germany Ms. Karina Gruber, Legal Officer, Federal Ministry of Justice and Consumer Protection, Berlin Mr. Martin Krautkrämer, Second Secretary, Permanent Mission, Geneva Ghana Mr. Collins Afful-Nyarko, Senior Accountant, Controller and Accountants General Department, Accra Guatemala Ms. Mayra Chaicoj, Deputy Director, Public Management for Development Directorate, Secretariat for Planning and Programming of the Office of the President, Guatemala City 3 TD/B/C.II/ISAR/INF.13 Ms. Débora Ponce Günther, Counsellor, Permanent Mission, Geneva; Vice-Chair-cum- Rapporteur, thirty-seventh session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Geneva Hungary Ms. Eszter Szarka, Accounting Associate, Ministry of Finance, Budapest Indonesia Mr. Dedy Eryanto, Head, Research and Development for Financial Audit, Supreme Audit Board, Jakarta Iran, Islamic Republic of Mr. Behzad Azarsa, Minister, Permanent Mission, Geneva Italy Mr. Stefano Castagna, Teaching and Research Associate, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna Kazakhstan Ms. Armanai Bekturova, Director, Department of Accounting Methodology, Audit and Evaluation, Ministry of Finance, Nur-Sultan Ms. Aldina Sakhi, Second Secretary, Permanent Mission, Geneva Kenya Mr. William Komu, Sustainable Development Goals Coordination Directorate, State Department for Planning, Nairobi Mr. Peter Nalanda, Counsellor (Trade), Permanent Mission, Geneva Kuwait Mr. Abdulaziz Taqi, Commercial Attaché, Permanent Mission, Geneva Latvia Ms. Arta Priede, Minister, Ministry of Finance, Riga Ms. Anna Priede, Senior Expert on Accounting Policy and Methodology, Accounting and Audit Policy Department, Ministry of Finance, Riga Ms. Daina Robezniece, Director, Accounting and Audit Policy Department, Ministry of Finance, Riga Lebanon Mr. Mohamad Omar el Masri, Accountant, Ministry of Finance, Beirut Mr. Roger Loutfi, Head, International Public Sector Accounting Standards Committee, Ministry of Finance, Beirut Lithuania Ms. Paule Svoroboviciene, Deputy Director, Ministry of Finance, Vilnius Malta Mr. Emanuel Camilleri, Chair, Privatization Unit, Malta Mr. Renzo Farrugia, Senior Manager, Privatization Unit, Malta Morocco M. Ahmed Abbar, Directeur des comptes publics, Trésorerie générale du Royaume, Ministère de l'économie et des finances, Rabat M. Abderrahim Ait Slimane, Ministre, Mission permanente, Genève M. Noureddine Bensouda, Trésorier général du Royaume, Trésorerie générale du Royaume, Rabat M. Abderrahmane Jabry, Chef de service, Synthése des comptes nationaux, Haut commissariat au plan du Maroc, Rabat M. Mohamed Kabelma, Trésorier central de l’administration fiscale, Trésorerie générale du Royaume, Rabat M. Karim Srairi, Chef de service, Organisations internationales, Ministère de l’industrie, du commerce, de l’économie verte et numérique, Rabat 4 TD/B/C.II/ISAR/INF.13 M. Youssef Saki, Chef de service de la réglementation et de la normalisation comptable, Rabat Myanmar Ms. Khin Moe, Assistant Director, Ministry of Commerce, Nay Pyi Taw Ms. Aye Thet, Ministry of Commerce, Nay Pyi Taw Nicaragua Ms. Elvielena Díaz Obando, First Secretary, Permanent Mission, Geneva Nigeria Ms. Maryam Abubakar, Finance Attaché, Permanent Mission, Geneva Oman Ms. Hilda Al-Hinai, Deputy Permanent Representative to the World Trade Organization, Permanent Mission, Geneva Ms. Hamida Al-Lawati, Head, Conferences Section, Ministry of Commerce and Industry, Muscat Panama Ms. Johana Méndez, Second Secretary, Permanent Mission, Geneva Peru Mr. Cristobal Melgar, Economic Affairs Officer, Permanent Mission, Geneva Philippines Ms. Esthelyn Grace Alejo, Bank Officer IV, Central Bank of the Philippines, Manila Ms. Maria Teresa Almojuela, Ambassador and Deputy Permanent Representative, Permanent Mission, Geneva Ms. Villa Bernaldo, Assistant Commissioner, Commission on Audit, Quezon City Ms. Divina Trinidad Carolino, Attaché, Permanent Mission, Geneva Ms. Luzvi Chatto, Assistant Commissioner, Commission on Audit, Quezon City Mr. Jonelle John Domingo, Third Secretary, Permanent Mission, Geneva Mr. Ryann Flores, Manager, Central Bank of the Philippines, Manila Ms. Juanita Fuggan, State Auditor, Commission on Audit, Quezon City Ms. Lucila Isidro, Director III, Commission on Audit, Quezon City Mr. Joel Iway, Acting Manager, Central Bank of the Philippines, Manila Ms.
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