The IOSCO role: making international rules

Article Abstract:

The International Organisation of Securities Commissions (IOSCO) is deeply involved in a variety of international accounting issues. IOSCO is committed to examining areas involving information sharing, enforcement, minimum disclosure requirements for issuing securities, and review of derivatives and other financial instruments. Most important decisions are made by the organisation's Executive Committee, which has 19 members and meets several times each year.

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Time to lead from the front

Article Abstract:

Australian CEO Greg Larsen addressed the members of the Committee for Economic Development of Australia (CEDA) that Australia has an excellent opportunity to lead the growing number of countries that intend to converge with international accounting standards. Further, he warned that Australian businesses should not underestimate the challenge that lies before them.

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Audit committee disclosures: time to regulate?

Article Abstract:

In Australia, disclosure of information concerning audit committees is largely voluntary. An important source of rules and regulations concerning audit committees can be located in the Australian Stock Exchange Listing rules. A recent study revealed that many publicly listed companies do not follow best practice policies for audit committee disclosures.

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