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    * International Forum For Accountancy Development (IFAD)
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    * International Organization of Securities Commissions (IOSCO)
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Info


INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS (IOSCO)





BACK­GROUND

The International Or­ga­ni­za­tion of Se­cu­ri­ties Com­mis­sions (IOSCO) is the
worldwide as­so­ci­a­tion of national se­cu­ri­ties reg­u­la­tory com­mis­sions,
such as the Se­cu­ri­ties and Exchange Com­mis­sion in the United States, the
Financial Services Authority in the United Kingdom, and about 100 other similar
bodies. Click here to go to the IOSCO website and click here to go to links to
IOSCO members.

The member agencies of IOSCO have agreed to:

 * cooperate in de­vel­op­ing, im­ple­ment­ing and promoting adherence to
   in­ter­na­tion­ally recog­nised and con­sis­tent standards of reg­u­la­tion,
   oversight and en­force­ment in order to protect investors, maintain fair,
   efficient and trans­par­ent markets, and seek to address systemic risks
 * enhance investor pro­tec­tion and promote investor con­fi­dence in the
   integrity of se­cu­ri­ties markets, through strength­ened in­for­ma­tion
   exchange and co­op­er­a­tion in en­force­ment against mis­con­duct and in
   su­per­vi­sion of markets and market in­ter­me­di­aries
 * exchange in­for­ma­tion at both global and regional levels on their
   re­spec­tive ex­pe­ri­ences in order to assist the de­vel­op­ment of markets,
   strengthen market in­fra­struc­ture and implement ap­pro­pri­ate
   reg­u­la­tion.

Under the Mul­ti­lat­eral Mem­o­ran­dum of Un­der­stand­ing Con­cern­ing
Con­sul­ta­tion and Co­op­er­a­tion and the Exchange of In­for­ma­tion, member
or­gan­i­sa­tions cooperate with each other in matters of en­force­ment. 


IOSCO'S IN­VOLVE­MENT IN IFRS

IOSCO's en­force­ment role extends to matters of in­ter­pre­ta­tion of IFRS,
where IOSCO maintains a (con­fi­den­tial) database of en­force­ment actions
taken by member agencies.

In September 2013, IOSCO and the IFRS Foun­da­tion announced agreement on a set
of protocols to improve con­sis­tency in the im­ple­men­ta­tion of IFRS. The
Statement of Protocols for Co­op­er­a­tion on International Financial Reporting
Standards re­it­er­ates the current re­la­tion­ship between the two
or­gan­i­sa­tions, and iden­ti­fies four new areas for mutually sup­port­ive
work:

 * Use of IFRSs within ju­ris­dic­tions around the world — IOSCO and the IFRS
   Foun­da­tion will pe­ri­od­i­cally share in­for­ma­tion to maintain current
   and accurate data on the progress of global IFRS adoption
 * How se­cu­ri­ties reg­u­la­tors will be affected by IASB standards — The IFRS
   Foun­da­tion will identify and explain im­ple­men­ta­tion aspects of the
   IASB’s new or sig­nif­i­cantly amended standards that are of interest to
   se­cu­ri­ties reg­u­la­tors
 * Dis­cus­sion of IFRS en­force­ment matters — IOSCO will organise an annual
   IFRS enforcers’ dis­cus­sion session for its members to discuss issues,
   standards and other IFRS en­force­ment matters with IASB members or staff
 * Providing critical and timely input — The IFRS Foun­da­tion will solicit
   IOSCO member opinions on any time-sen­si­tive IFRS im­ple­men­ta­tion matters
   needing urgent input from se­cu­ri­ties reg­u­la­tors.

 




RELATED NEWS


 * RECENT SUSTAINABILITY AND INTEGRATED REPORTING DEVELOPMENTS

 * 18 Nov 2024

 * A summary of recent events at the IFRS Foundation, CDP, GRI, IOSCO, ASIC,
   Accountancy Europe, IFVI, VBA and WBCSD.


 * IOSCO CHAIR SPEAKS ON ISSB STANDARDS ADOPTION

 * 08 Oct 2024

 * Jean-Paul Servais, the Chair of the Board of the International Organization
   of Securities Commissions (IOSCO) has given a speech, in which he touched on
   the adoption of ISSB standards around the world.


 * IOSCO CHAIR SPEAKS ON ADOPTION OF THE ISSB STANDARDS

 * 27 Feb 2024

 * In a speech at the IFRS Sustainability Symposium on 22 February 2024,
   Jean-Paul Servais, Chair of the International Organization of Securities
   Commissions (IOSCO), highlighted the role of jurisdictions in the adoption of
   the ISSB standards.


 * IOSCO PUBLISHES RECOMMENDATIONS ON THE ACCOUNTING FOR GOODWILL

 * 15 Dec 2023

 * The International Organization of Securities Commissions (IOSCO) has
   published a report 'Recommendations on Accounting for Goodwill' for issuers,
   audit committees, and external auditors aimed at enhancing the reliability,
   faithful representation and transparency of goodwill recorded and disclosed
   in the financial statements.


 * IOSCO WILL ROLL OUT EXTENSIVE CAPACITY-BUILDING PROGRAMME ON SUSTAINABILITY
   REPORTING

 * 14 Sep 2023

 * The International Organization for Securities Commissions (IOSCO) has
   released the transcript of a key note address given by Jean-Paul Servais,
   Chair of the IOSCO Board, at the Eurofi 2023 Financial Forum in Santiago de
   Compostela.


 * FSB CALLS ISSB STANDARDS CULMINATION OF TCFD WORK

 * 06 Sep 2023

 * Ahead of their meeting on 9-10 September 2023, a letter of the Chair of the
   Financial Stability Board (FSB) was submitted to G20 Leaders outlining the
   work the FSB is undertaking on enhancing the resilience of the financial
   system to structural change.


 * IOSCO ENDORSES ISSB STANDARDS

 * 25 Jul 2023

 * The International Organization of Securities Commissions (IOSCO) has
   announced that, in a major step towards consistent, comparable and reliable
   sustainability information, it has decided to endorse the
   sustainability-related financial disclosures standards, issued in June 2023
   by the International Sustainability Standards Board (ISSB).


 * FSB WILL WORK WITH ISSB AND IOSCO TO PROMOTE WIDE USE OF THE ISSB STANDARDS

 * 13 Jul 2023

 * Ahead of their meeting on 17-18 July 2023, a letter of the Chair of the
   Financial Stability Board (FSB) was submitted to G20 Finance Ministers and
   Central Bank Governors outlining the work the FSB is undertaking to tackle
   current financial stability issues.


 * IOSCO CONSULTS ON GOODWILL

 * 23 Jun 2023

 * The International Organization of Securities Commissions (IOSCO) has
   published a consultation on goodwill, seeking inputs from market participants
   to identify good practices for addressing the risk of unrecognized impairment
   on accumulated goodwill balances and related disclosures arising from
   business combinations.


 * INTEROPERABILITY, PROPORTIONALITY, FLEXIBILITY

 * 27 Apr 2023

 * The International Organization for Securities Commissions (IOSCO) has
   released the transcript of a key note address given by Jean-Paul Servais,
   Chair of the IOSCO Board, at the Eurofi 2023 Conference in Stockholm.


 * G20 FINANCE MINISTERS AND CENTRAL BANK GOVERNORS' STATEMENT NOTES ISSB
   PROGRESS

 * 28 Feb 2023

 * The G20 has issued a meeting summary of the First G20 Finance Ministers and
   Central Bank Governors meeting held in Bangalore on 24-25 February 2023.


 * IOSCO, FSB COMMENT ON PROGRESS ON ISSB STANDARDS

 * 20 Feb 2023

 * The International Organization for Securities Commissions (IOSCO) has
   released a statement welcoming the ISSB’s decision to enter into the
   finalisation phase of its inaugural corporate sustainability reporting
   standards. In addition, in a letter to the G20 Finance Ministers and Central
   Bank Governors, the Financial Stability Board (FSB) calls the finalisation of
   the ISSB's standards in the first half of this year a 'pivotal goal' in
   addressing climate-related financial risks.


 * IOSCO CHAIR OUTLINES PROGRESS ON ISSB STANDARDS AND THEIR ENDORSEMENT

 * 13 Dec 2022

 * At the A4S Summit 2022 on 13 December 2022 on latest developments in the
   global sustainability-related reporting landscape, IOSCO Chair Jean-Paul
   Servais noted the work still to be done for the ISSB sustainability
   disclosure standards to be ready for use by corporates for their end of 2024
   accounts.


 * IOSCO STATEMENT ON FINANCIAL REPORTING AND DISCLOSURE DURING ECONOMIC
   UNCERTAINTY

 * 15 Nov 2022

 * The International Organization for Securities Commissions (IOSCO) has
   released a statement emphasizing issuers’ need for fair, transparent and
   timely disclosure about impacts of economic uncertainty.


 * IOSCO OUTLINES NEED FOR TIMELY SUSTAINABILITY DISCLOSURE AND ASSURANCE
   STANDARDS

 * 10 Nov 2022

 * At COP27, the International Organization for Securities Commissions (IOSCO)
   has outlined the actions it undertakes to protect investors by mitigating
   greenwashing in financial markets, to contribute to sustainability disclosure
   standards benefitting issuers and investors, and to promote well-functioning
   carbon markets.


 * IOSCO AND IVSC SIGN STATEMENT OF COOPERATION

 * 24 Oct 2022

 * The International Organization of Securities Commissions (IOSCO) and the
   International Valuation Standards Council (IVSC) agree to collaborate to
   explore international valuation approaches and the quality of financial
   information for investors.


 * FSB CALLS FOR CONTINUED PROGRESS ON DISCLOSURES ON CLIMATE-RELATED RISKS

 * 17 Oct 2022

 * The Financial Stability Board (FSB) has submitted to the G20 Finance
   Ministers and Central Bank Governors two reports as part of its work on
   addressing climate-related financial risks.


 * IOSCO WELCOMES WORK ON ASSURANCE OF SUSTAINABILITY-RELATED CORPORATE
   REPORTING

 * 16 Sep 2022

 * The International Organization of Securities Commissions (IOSCO) welcomes the
   work of the International Auditing and Assurance Standards Board (IAASB) and
   the International Ethics Standards Board for Accountants (IESBA) on assurance
   of sustainability-related corporate reporting.


 * IOSCO IDENTIFIES KEY ISSUES TO FOCUS ON WHEN EVALUATING THE ISBB STANDARDS

 * 28 Jul 2022

 * At its recent Board meeting, the International Organization of Securities
   Commissions (IOSCO) welcomed the strong stakeholder engagement on proposals
   for a comprehensive global baseline of sustainability disclosures for capital
   markets. Board members agreed the criteria which IOSCO will use to assess the
   ISSB standards and have also identified the key issues for IOSCO to focus on.


 * SHORT SUMMARY OF THE IFRS FOUNDATION CONFERENCE 2022

 * 01 Jul 2022

 * The IFRS Foundation Conference 2022 was held on 23 and 24 June 2022, split
   into one sustainability day and one accounting day. The IFRS Foundation has
   now published a short summary of the conference on its website.


 * SPEECH OF THE CHAIR OF THE BOARD OF IOSCO AT THE IFRS FOUNDATION CONFERENCE

 * 28 Jun 2022

 * On 23 June 2022, Mr Ashley Alder, Chief Executive Officer of the Securities
   and Futures Commission (SFC) of Hong Kong and Chair of the Board of the
   International Organization of Securities Commissions (IOSCO) outlined in a
   speech at the IFRS Foundation Conference the path forward for the endorsement
   of future standards of the International Sustainability Standards Board
   (ISSB) by IOSCO. A comprehensive summary of the speech is now available on
   the SFC website.


 * CHAIR OF THE TRUSTEES SPEAKS AT IFRS FOUNDATION CONFERENCE

 * 23 Jun 2022

 * Erkki Liikanen, Chair of the IFRS Foundation Trustees, spoke at the IFRS
   Foundation Conference, which is split into one sustainability day and one
   accounting day, about the IASB and the ISSB.


 * IOSCO TO BEGIN REVIEW OF DRAFT ISSB STANDARDS

 * 01 Apr 2022

 * In a statement welcoming yesterday's publication of the two draft ISSB
   standards on general requirements of sustainability reporting and on
   climate-related disclosures, the International Organization of Securities
   Commissions (IOSCO) outlines its plans for reviewing the draft standards,
   with a view to informing its potential endorsement of the final standards.


 * TWO IOSCO SPEECHES AT COP26 FOCUS ON NEW ISSB

 * 05 Nov 2021

 * The International Organization of Securities Commissions (IOSCO) has released
   the transcripts of two speeches of the Chair of the IOSCO Board and the Chair
   IOSCO Sustainable Finance Task Force given at the Green Horizon Summit of
   COP26 in Glasgow.


 * IOSCO REPORT ON SUSTAINABILITY-RELATED DISCLOSURES, SPEECH BY IOSCO CHAIR

 * 29 Jun 2021

 * The Board of the International Organization of Securities Commissions (IOSCO)
   has published a report on issuers’ sustainability-related disclosures that
   elaborates on IOSCO's vision and expectations for the IFRS Foundation’s work
   towards a global baseline of investor-focused sustainability standards to
   improve the global consistency, comparability and reliability of
   sustainability reporting. In addition, the manuscript of a speech by IOSCO
   Chair Ashley Alder on the 'crucial' IFRS global baseline has been made
   available.



All Related


QUICK LINKS

 * Monitoring Board
 * IOSCO website
 * IOSCO member lists


RELATED PUBLICATIONS

 * 


 * ACCOUNTING ROUNDUP — FEBRUARY 2015
   
   03 Mar 2015

 * 


 * ACCOUNTING ROUNDUP — JANUARY 2015
   
   03 Feb 2015

 * 


 * DELOITTE COMMENT LETTER ON IOSCO'S PROPOSED STATEMENT ON NON-GAAP FINANCIAL
   MEASURES
   
   06 Dec 2014

All Related


RELATED DISCUSSIONS


 * MONITORING BOARD CHAIRMAN’S WELCOME AND UPDATE
   
   27 Jan 2014


 * CHAIRMAN’S SUMMARY OF TRUSTEES’ BUSINESS SESSIONS
   
   17 Oct 2013


 * DISCLOSURE
   
   26 Feb 2013

 * All Related
   
   


RELATED RESOURCES


 * PUBLIC INTEREST OVERSIGHT BOARD (PIOB)

 * All Related

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