The Basel Core Principles provide a comprehensive standard for establishing a sound foundation for the regulation, supervision, governance and risk management of the banking sector.
Browse the Compendium of Standards
319 results
25 April 2024
1 January 2024
International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor’s responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material.
20 December 2023
This FSB report sets out 14 policy recommendations to address structural vulnerabilities from asset management activities that could potentially present financial stability risks.
20 December 2023
The FSB revised recommendations set out the key objectives that an effective regulatory and supervisory framework should achieve to address the vulnerabilities arising from liquidity mismatch in open-ended funds.
The report provides guidance to responsible entities on the use of anti-dilution liquidity management tools.
19 December 2023
This report sets forth policy recommendations to address market integrity and investor protection concerns arising from Decentralized Finance (DeFi) by supporting greater consistency of regulatory frameworks and oversight.
15 December 2023
IOSCO has developed these recommendations for issuers, audit committees (or those charged with governance) and external auditors to enhance the reliability, faithful representation and transparency of goodwill recorded and disclosed in the financial statements.
4 December 2023
The toolkit provides definitions and tools to help financial institutions to monitor, identify and manage risks arising from third-party services and financial authorities in their oversight.
16 November 2023
The 18 policy recommendations for the regulation of crypto and digital assets are designed to support greater consistency with respect to regulatory frameworks and oversight in IOSCO member jurisdictions, to address concerns related to market integrity and investor protection arising from crypto-asset activities.
11 September 2023
The Principles are intended to assist in the evaluation and improvement of the legal, institutional and regulatory framework that influences corporate governance, and also provide guidance for stock exchanges, investors, corporations and others that have a role in developing good corporate governance.