(Standard) Independent Assessment Report. The resulting report of an independent assessment of each developed country's (i.e. Annex I or Annex B Party's) international transaction log, which is a part of developed countries' reporting obligations under the UNFCCC. The international transaction log ensures that emission reduction units are securely transferred between countries (see Emissions trading). Implementing such a national registry is a requirement for all Annex B Parties to be granted participation in the Kyoto Mechanisms (see Kyoto Mechanisms). Each registry is assessed in order to determine whether appropriate requirements have been met, and the results are presented in the form of (S)IARs to Expert Review Teams working under the Kyoto Protocol.

Sources and Learn more:
unfccc.int (Independent Assessment Reports)
unfccc.int (International Transaction Log)