Publications

Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting information

Discussion Paper Reducing Complexity in Reporting Financial Instruments

IASC Foundation Consultative Document 'Review of IFRIC Operations'

Proposed Redrafted International Standard on Auditing 230 - Audit Documentation

3L3 Report - 3L3 Delegation Task Force: Delegation of responsibilities (CESR 09 190; CEBS 2009 81; CEIOPS 3L3 07 09)

Exposure Draft ED/2010/8 Insurance contracts

Committee of European Banking Supervisors Report - Report on the outcome of CEBS’s call for evidence on custodian banks’ internalisation of settlement and CCP-like activities (17 April 2009)

Committee of European Banking Supervisors publication - Assessment of measures taken with respect to the issues raised in the CEBS June 2008 Valuation report (CEBS 2009 25 rev2)

Committee of European Banking Supervisors publication - Liquidity Identity Card CEBS (June 2009)

Assessing CEBS’ progress so far

Exposure Draft ED 10 Consolidated Financial Statements

Committee of European Banking Supervisors Report - Interim Report on Liquidity Buffers and Survival Periods (17 March 2009)

Proposed Redrafted International Standard on Auditing 560 - Subsequent Events

3L3 Committee publication - Common understanding of the obligations imposed by European Regulation 1781/2006 on the information on the payer accompanying funds transfers to payment service providers of payees (CEBS 2008 156; CEIOPS 3L3 12 08; CESR 08 773)

Committee of European Banking Supervisors publication - Good Practices on the functioning of Colleges of Supervisors for cross-border banking groups (2 April 2009)