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.
Compendium
4 December 2015
16 November 2015
The System of National Accounts (SNA) is the internationally agreed standard set of recommendations on how to compile measures of economic activity in accordance with strict accounting conventions based on economic principles.
This paper provides guidance to insurance supervisors on the application of aspects of regulation and supervision specifically relevant to captive insurers or reinsurers.
12 November 2015
The regulatory framework for haircuts on non-centrally cleared securities financing transactions (SFTs) is intended to limit the build-up of excessive leverage outside the banking system, and to help reduce procyclicality of that leverage.
10 November 2015
This report seeks to clarify, modernise and further develop standards for the custody of "Collective Investment Schemes assets" consistent with the IOSCO Principles, including standards relating to the custody of CIS assets and standards relating to the appointment and ongoing engagement of custodians.
9 November 2015
The objective of this standard is to ensure that global systemically important banks (G-SIBs) have the loss-absorbing and recapitalisation capacity necessary to help ensure that, in and immediately following a resolution, critical functions can be continued without taxpayers’ funds (public funds) or financial stability being put at risk.
The Guidance should assist jurisdictions in developing appropriate arrangements for ongoing communication, cooperation and information sharing with the relevant authorities in host jurisdictions that are not represented on Crisis Management Groups (CMGs).
3 November 2015
The Principles should assist jurisdictions in developing statutory frameworks and legal processes to enable prompt effect to be given to foreign resolution actions.
1 November 2015
These Principles provide broad guidelines for the development of cross-cutting policy strategies for SME finance, efforts to benchmark policies and the assessment of current initiatives at the local, national and international levels.
5 October 2015
The HLA requirements adopted by the IAIS and endorsed by the FSB, will apply to G-SIIs from January 2019. The regulatory capital requirements for Global Systemically Important Insurers (G-SIIs) are expected to be higher than if a group has not been designated as a G-SII. The HLA requirements build on the foundation of the Basic Capital Requirement (BCR), so apply to all group activities and reflect major categories of risk.