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22 Feb. 2010 – IOSCO’s Principles for Periodic Disclosure by Listed Companies
The International Organisation of Securities Commissions (IOSCO) published a final report entitled “Principles for Periodic Disclosure by Listed Companies”. The report gives recommendations for disclosures to be provided in periodic - in particular annual - reports. The recommendations include a.o. the identification of persons responsible for the financial information; the assessment of the issuers’ internal control over financial reporting; equal access to disclosure; timeliness of disclosure; disclosure criteria and storage of information. It intends to provide a useful framework for securities regulators who are revising their regulatory disclosure regimes.
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