国际监管规则与机构.docVIP

Standard Setting Agencies Last Updated: May 2, 2002 AccountingAnti-Money Laundering/Combating the Financing of Terrorism (AML/CFT)AuditingBankingCorporate GovernanceDataFiscal TransparencyInsolvency and Creditor Monetary and Financial TransparencySecurities Standard Key Agency(s) Description Accounting International Accounting Standards Board (IASB), International Federation of Accountants (IFAC), Basel Committee on Banking Supervision (BCBS) A comprehensive set of International Accounting Standards (IAS) have been completed and promulgated by the IASB. Membership in IASB is predominantly private sector and carries no requirement that IAS be used. Adoption of IAS is the decision of national authorities or, where relevant, self-regulatory organizations. Some stock exchanges require financial statements in accordance with IAS as a condition for listing.Against the background of individual country accounting scandals that began to emerge in 2001, the Bank and Fund staff are working with various standard setters and interested parties to strengthen standards.The Public Sector Committee of the IFAC is formulating accounting standards for financial reports by governments and public sector entities. The BCBS has identified and reviewed in its Accounting Task Force those standards of interest to bank supervisors. Anti-Money Laundering/Combating the Financing of Terrorism (AML/CFT) Financial Action Task Force (FATF) The FATF has developed the 40 Recommendations against money laundering and the 8 Special Recommendations on combatting terrorism financing. The FATF began a process to review and update the 40 Recommendations in 2002. The FATF, IMF and World Bank have produced an AML/CFT assessment methodology. Auditing International Federation of Accountants (IFAC) International standards on auditing (ISAs) and audit practice statements (IAPs) have been formulated by IFAC through its International Auditing Practices Committee (IAPC). IAPC w