1 February 2003 General Principles Regarding Disclosure of Management's Discussion and Analysis of Financial Condition and Results of OperationsThe principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.
1 January 2003 Shell banks and booking officesThis document sets out the Committee's conclusions as regards the supervisory treatment of shell banks and booking offices.
1 January 2003 Parallel-owned banking structuresThis document sets out supervisory guidance for dealing with parallel banks.
1 October 2002 Principles for Auditor OversightThis 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 International Financial Reporting Standards (IFRS Standards)IFRS is a single set of accounting standards, developed and maintained by the IASB with the intention of those standards being capable of being applied on a globally consistent basis.
1 October 2002 Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's IndependenceThese 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 Principles for Ongoing Disclosure and Material Development Reporting by Listed EntitiesThese 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.
19 December 2001 IMF Manual on Government Finance StatisticsThis Manual describes a specialized macroeconomic statistical system (the GFS system) designed to support fiscal analysis. The manual provides the economic and accounting principles to be used in compiling the statistics and guidelines for the presentation of fiscal statistics within an analytic framework that includes appropriate balancing items.
20 September 2001 Guidelines for Foreign Exchange Reserves ManagementThese guidelines have been developed as part of a broader work program undertaken by the Fund to help strengthen the international financial architecture, to promote policies and practices that contribute to stability and transparency in the financial sector and to reduce external vulnerabilities of member countries.
This document presents the essential elements of a statement of mutual cooperation between supervisors.