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310 results

International Financial Reporting Standards (IFRS Standards)

1 October 2002

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.

Principles for Auditor Oversight

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.

Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence

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”).

Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities

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.

IMF Manual on Government Finance Statistics

19 December 2001

This 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.

Guidelines for Foreign Exchange Reserves Management

20 September 2001

These 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.

Delegation of Functions

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.

Principles for the Management of Credit Risk

1 September 2000

This paper provides guidance on credit risk in all types of banking activities, including lending, trading, investments, liquidity/funding management and asset management (September 2000).

Code of Good Practices on Transparency in Monetary and Financial Policies (MFP)

3 August 2000

The MFP identifies desirable transparency practices for central banks in their conduct of monetary policy and for central banks and other financial agencies in their conduct of financial policies.

Sound Practices for Banks’ Interactions with Highly Leveraged Institutions

1 January 1999

This paper sets out sound practice standards for the management of counterparty credit risk inherent in banks’ trading and derivatives activities with highly leveraged institutions (HLIs).