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320 results

General Principles Regarding Disclosure of Management’s Discussion and Analysis of Financial Condition and Results of Operations

1 February 2003

The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.

Policy Area: Financial Regulation and Supervision Sources: IOSCO

Shell banks and booking offices

1 January 2003

This document sets out the Committee’s conclusions as regards the supervisory treatment of shell banks and booking offices.

Policy Area: Financial Regulation and Supervision Sources: BCBS

Parallel-owned banking structures

1 January 2003

This document sets out supervisory guidance for dealing with parallel banks.

Policy Area: Financial Regulation and Supervision Sources: BCBS

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.

Policy Area: Institutional and Market Infrastructure Sources: IASB

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.

Policy Area: Financial Regulation and Supervision Sources: IOSCO

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”).

Policy Area: Financial Regulation and Supervision Sources: IOSCO

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.

Policy Area: Financial Regulation and Supervision Sources: IOSCO

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.

Policy Area: Macroeconomic Policy and Data Transparency Sources: IMF

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.

Policy Area: Financial Regulation and Supervision Sources: IOSCO

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).

Policy Area: Financial Regulation and Supervision Sources: BCBS