IOSCO publishes principles for periodic disclosure by listed entities
22 February 2010
The report includes a set of recommendations for disclosures that could be provided in the periodic reports, particularly annual reports, of listed entities whose securities are listed or admitted to trading on a regulated market in which retail investors participate.
The Technical Committee of the International Organization of Securities Commission (IOSCO) has published a final report – Principles for Periodic Disclosure by Listed Entities (Periodic Disclosure Principles) – that includes a set of recommendations for disclosures that could be provided in the periodic reports, particularly annual reports, of listed entities whose securities are listed or admitted to trading on a regulated market in which retail investors participate.
The Periodic Disclosure Principles also cover other issues related to periodic disclosure, such as the timeliness of disclosures, disclosure criteria and storage of information.
© IOSCO
