Archives - IOSCO - International Organization of Securities Commissions

• 1 February 2003 General Principles Regarding Disclosure of Management's Discussion and Analysis of Financial Condition and Results of Operations

  The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.

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

• 1 October 2002 Principles for Auditor Oversight

  This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing

• 1 October 2002 Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence

  These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee").

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Governance

• 1 October 2002 Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities

  These are a set of common high level principles for ongoing disclosure and, in particular, material development disclosure by all listed entities, leaving the possibility for individual jurisdictions to add further requirements.

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

• 26 April 2001 Report of the Multidisciplinary Working Group on Enhanced Disclosure

  1. Summary and recommendations This report contains recommendations for improving the public disclosure practices of financial intermediaries. These recommendations are being put forward by a Multidisciplinary Working Group on Enhanced Disclosure (the Working Group), jointly sponsored by the Basel Committee on Banking Supervision (BCBS), the Committee on the Global Financial System of the G-10 central […]

  Content Type(s): Publications Source(s): BCBS, CGFS, FSF, IAIS, IOSCO Policy Area(s): AAQ, Regulatory Reform Recommendations

• 1 December 2000 Delegation of Functions

  This document defines general principles concerning both the actual implementation of the delegation of functions by operators of collective investment schemes and its supervision by the regulators concerned.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Consumer and Investor Protection

• 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

• 1 November 1997 Principles for Record Keeping,Collection of Information, Enforcement Powers and Mutual Cooperation to Improve the Enforcement of Securities and Futures Laws,

  The document sets out requirements for regulators on record keeping, collection of information, enforcement powers and mutual cooperation.

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

• 1 October 1997 Tokyo Communiqué on Supervision of Commodity Futures Markets ("Tokyo Communiqué")

  The document sets out an agreement among regulators on commodity futures markets' oversight.

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

• 1 September 1991 Principles of Memoranda of Understanding (MoU)

  The Principles contained in this report provide a blueprint for use by securities and futures regulatory authorities in developing MoUs with their foreign counterparts. The Principles set high standards and goals to be incorporated into MOUs in a broad range of securities and futures matters.

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