The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.
IOSCO
1 February 2003
1 October 2002
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.
1 October 2002
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").
1 October 2002
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.
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 […]
1 December 2000
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.
1 September 1998
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.
The document sets out requirements for regulators on record keeping, collection of information, enforcement powers and mutual cooperation.
The document sets out an agreement among regulators on commodity futures markets' oversight.
1 September 1991
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.
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