Factsheets

Code of Ethics for Professional Accountants

FASB Proposed Accounting Standards Update Accounting for Financial Instruments and Revision to the Accounting for Derivative Instruments and Hedging Activities

Committee of European Banking Supervisors Report - Assessment of banks’ Pillar 3 disclosures (24 June 2009)

CEBS contribution to the Lamfalussy review

CEBS Review Panel - Mapping of supervisory objectives and powers, including early intervention measures and sanctioning powers

Discussion Paper Preliminary Views on Financial Statement Presentation

CEBS views on FASB Staff Positions issued on 9 April 2009

Consultative Document - Supervisory guidance on the use of the fair value option by banks under International Financial Reporting Standards

Committee of European Banking Supervisors publication - Position paper on a countercyclical capital buffer (17 July 2009)

Exposure Draft of proposed amendments to IAS 1 Presentation of Financial Statements A Revised Presentation

Committee of European Banking Supervisors publication - Assessment of banks’ Pillar 3 disclosures (24 June 2009)

Committee of European Banking Supervisors Report - Peer Review on CEBS’s Guidelines on the implementation, validation and assessment of Advanced Measurement (AMA) and Internal Rating Based (IRB) approaches (9 April 2009)

Discussion Paper Measurement Bases for Financial Accounting - Initial Recognition

Exposure Draft ED/2009/6 Management Commentary

Committee of European Banking Supervisors publication - Analysis of the national plans for the stabilisation of markets (5 February 2009)