The International Organization of Securities Commissions has issued disclosure principles for firms listed on securities exchanges in which retail investors participate. The principles are designed to ...

Basic accounting principles form guidelines that govern the preparation of financial reports. These guidelines provide a comprehensive framework for classifying, recording, presenting and interpreting ...

Full disclosure rules don't always pertain to or affect small-business owners. Unlike public companies, private businesses have, under some circumstances, no legal full disclosure obligations.

The International Organization of Securities Commissions is publishing for public consultation a report on disclosure principles for international debt offerings. The report sets forth substantive ...

The global umbrella group of securities regulators, the International Organization of Securities Commissions, has published new disclosure principles for asset-backed securities. IOSCO’s technical ...

Felix Salmon has a good example of why disclosure (the preferred consumer-protection regime of free-market conservatives and bankers) doesn’t work, courtesy of Ryan Chittum. The topic is no-interest ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The international organisation for securities commissions (Iosco) has launched a consultation report to improve ...