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Current Initiatives to Improve Disclosure

Current Initiatives to Improve Disclosure. Presentation by Andrew Procter for OECD Second Asian Roundtable on Corporate Governance June 2, 2000. Implementation of Objectives & Principles (1). 3 Objectives & 30 Principles

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Current Initiatives to Improve Disclosure

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  1. Current Initiatives to Improve Disclosure Presentation by Andrew Procter for OECD Second Asian Roundtable on Corporate Governance June 2, 2000 0P099

  2. Implementation of Objectives & Principles (1) • 3 Objectives & 30 Principles • Principles relating to Issuers (14 - 16 Disclosure, Accounting, Audit) 0P099

  3. Implementation of Objectives & Principles (2) • IOSCO self-assessment • Pilot peer review • Co-operation with IMF/World Bank FSAP • Work with FSF on “incentives” 0P099

  4. IASC Core Standards (1) • Recommended use, by multinational issuers, of 30 IASC standards • Supplemented by reconciliation, disclosure and interpretation 0P099

  5. IASC Core Standards (2) • IOSCO resolution promotes further development of internationally accepted accounting standards • Continued IOSCO - IASC work - future projects identified • IOSCO Member Survey end 2001 - on implementation of recommendation 0P099

  6. Auditing Standards • IOSCO comments on exposure drafts of IAPC of IFAC • An area of greater focus in 2000 - 2001 • Technical Committee to consider working party report 0P099

  7. International Disclosure StandardsFor Cross Border Offers and Initial Listings (IDS) • Issued in 1998 • IDS set standards for content of offer documents • Survey of Technical Committee Members • Serve as benchmark 0P099

  8. New Economy Stocks • IOSCO task force on “new economy stocks” • Valuation, pricing, listing, disclosure 0P099

  9. The End 0P099

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