Archives - IOSCO - International Organization of Securities Commissions

• 1 September 1998 International Disclosure Standards for Cross­border Offerings and Initial Listings by Foreign Issuers

  These international disclosure standards reflect a consensus among securities regulators in the major capital markets as to the type of information that should be disclosed in cross-border offerings and listings of equity securities. The standards cover fundamental disclosure topics such as the description of the issuers' business, results of operations, management and the securities it plans to offer or list.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Cooperation among Authorities, Transparency and Disclosure