International Organisation of Securities Commissions
IOSCO’s comprehensive set of Objectives and Principles of Securities Regulation is updated as required and is recognised as an international benchmark for all markets. The principles of securities regulation are based upon three core objectives:
- protecting investors;
- ensuring that markets are fair, efficient, and transparent; and
- reducing systemic risk.
IOSCO’s principles are grouped into 10 categories, including principles for regulators, for enforcement, for auditing, and for issuers, among others. Within the category “Principles for Issuers,” two principles relate directly to financial reporting:
- There should be full, accurate, and timely disclosure of financial results, risk, and other information that is material to investors’ decisions.
- Accounting standards used by issuers to prepare financial statements should be of a high and internationally acceptable quality.
US Securitties and Exchange Commission
Capital Markets Regulation in Europe
Financial Notes and Supplementary Schedules
Business and Geographic Segment Reporting
Management Commentary or Management’s Discussion and Analysis
Auditor’s Reports
