Publications

15 results

Meeting of the G20 Meeting of Finance Ministers and Central Bank Governors: Update by the IASB and FASB

Joint Update Note from the IASB and FASB on Accounting Convergence

1. In 2006 the IASB and the FASB (the boards) agreed on a Memorandum of Understanding (MoU) that identified the short-term and longer-term convergence projects that would bring the most significant improvements to IFRSs and US GAAP. The MoU was updated in 2008. 2. The boards are close to completing the MoU programme: Most of […]

Report of the FSF Working Group on Provisioning

Consistent with statements made in the “Report of the Financial Stability Forum on Enhancing Market and Institutional Resilience” (7 April 2008) (FSF Report – April 2008), and as described more fully in a follow up to that report issued on 10 October 2008 (FSF Report – October 2008), the Financial Stability Forum (FSF) has set […]

First Public Report of the Public Interest Oversight Board (PIOB)

The Public Interest Oversight Board (PIOB) issued today its First Public Report. The PIOB was established in February 2005 to oversee the international standard setting activities of the International Federation of Accountants (IFAC) in the areas of audit performance standards, independence and other ethical standards for auditors, audit quality control and assurance standards, and education standards. […]

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 […]