developing countries, giving particular attention to the obstacles ~nd problems that transnational banks have faced with regard to debt reduction, for consideration by the Commission on Transnational Corporations at its seventeenth session; 5. Further requests the Secretary-General to prepare an analytical report on "debt-equity swaps", taking into account the work already carried out by the Centre on the effect that swaps could have on foreign direct investment and the overall development of host countries, as well as the experience of countries that have adopted such schemes; 6. Takes note of the suggestion to undertake country-specific studies on the contribution of foreign direct investment to development with a view to analysing and stimulating the flow in investment capital, technology and skills to host countries and identifying proposals for technical assistance designed to support their development objectives, on the understanding that those studies should be undertaken only upon the request of Governments, with their participation and for their use only; IV 1. Takes note of the Conclusions on Accounting and Reporting by Transnational Corporations, ~/ prepared and agreed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, and further notes that the conclusions can be useful for both preparers and users of financial statements; ~I United Nations publication, Sales No. E.88.II.A.18. -6-2. Commends the Group on its work on international standards of accounting and reporting, and calls upon the Secretary-General to ensure that, without affecting other activities, resources are made available so that the Group and the Centre may effectively carry out their work on international accounting and reporting. B. Draft decision 2. The Commission on Transnational Corporations also recommends to the Economic and Social Council the adoption of the following draft decision: Provisional agenda and documentation for the seventeenth session of the Commission on Transnational Corporations 
**Analysis**
The text appears to focus on the economic and financial aspects of transnational corporations, specifically debt reduction, foreign direct investment, and international accounting and reporting standards. It seems to be related to the economic development and growth of developing countries, which suggests a connection to the topic of economic development.

**Category**
Economic development, International trade