The IAS set out principles to be observed in the preparation of financial statements. A total of 41 IAS have been issued to-date, of which 5 have been replaced by subsequent IAS.
ISAs contain basic principles and essential procedures together with related guidance in the form of explanatory and other material. The basic principles and essential procedures are to be interpreted in the context of the explanatory and other material that provide guidance in their application.
Recognising the vital importance of taking action to combat the financing of terrorism, the FATF has agreed to these 9 Special Recommendations, which, when combined with the FATF Forty Recommendations on Money Laundering, set out the basic framework to detect, prevent and suppress the financing of terrorism and terrorist acts.
The report identifies minimum requirements that securities settlement systems should meet and the best practices that systems should strive for.
ISAs contain basic principles and essential procedures together with related guidance in the form of explanatory and other material. The basic principles and essential procedures are to be interpreted in the context of the explanatory and other material that provide guidance in their application.
This note presents a list of general principles and more specific policy recommendations for the creation of deep and liquid government securities markets, partly based on the findings of the Study Group on Market Liquidity under the auspices of the Committee on the Global Financial System (CGFS) of the G10 central banks.
The Principles are aimed at improving the legal, institutional, and regulatory framework for corporate governance in OECD and non-OECD countries.
This document sets out ten key principles for improving international cooperation between law enforcement authorities and financial regulators on cases involving financial crime and regulatory abuse.
This report surveys existing settlement practices for OTC derivatives, identifies potential weaknesses in those practices and identifies changes that could mitigate the risks.
This report identifies and analyses the major issues relating to the operation of payment systems based on real-time gross settlement procedures.
This report describes and analyses the clearing arrangements for exchange-traded derivatives, identifying several sources of potential vulnerability in clearing house risk management systems and, in each case, indicating ways to strengthen the arrangements.
This report describes how foreign exchange settlement risk arises and sets out a strategy for tackling the issue, including the action that banks could take to reduce their risk.
The Forty Recommendations set out the basic framework for anti-money laundering efforts and they are designed to be of universal application. They cover the criminal justice system and law enforcement; the financial system and its regulation, and international co-operation (revised in 1996).
This report explains the concept of delivery-versus-payment (DVP) and the implications of different DVP designs for the credit and liquidity risks in securities settlements.
This report analyses policy objectives and implications of netting. It sets out minimum standards for the design and operation of cross-border and multi-currency netting and settlement schemes, as well as principles for co-operative central bank oversight of such schemes; also applicable to other types of netting schemes.
