Insider dealing and International Financial Reporting Standards Foundation: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Layout.)
 
imported>Doug Williamson
(Add link.)
 
Line 1: Line 1:
Dealing in company securities with a view to making a profit - or avoiding a loss - while in possession of information that, if generally known, would affect their price.
''Financial reporting.''


(IFRS Foundation).


In the modern era, insider dealing is illegal in fully developed markets.  
The IFRS Foundation is established as a not-for-profit organisation to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards — IFRS Standards — and to promote and facilitate their adoption.


However, many commentators believe that the crime remains widespread, because of the difficulties of detecting it and of proving it in law.
IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board.




Also known as 'insider trading'.
:<span style="color:#4B0082">'''''International ESG reporting standards'''''</span>
 
:"Europe is leading the way on ESG standard setting, but it is hoped a globally accepted set of ESG standards will be imminent.  
 
:The International Financial Reporting Standards Foundation is currently consulting on constitutional changes to set up an International Sustainability Standards Board."
 
:''The Treasurer magazine, Issue 3, September 2021, p21''




== See also ==
== See also ==
* [[Closed period]]
* [[Conceptual framework]]
* [[Front-running]]
* [[Constitution]]
* [[MAD]]
* [[Financial Stability Board]]
* [[MAR]]
* [[G20]]
* [[Market abuse]]
* [[IAS]]
* [[Security]]
* [[IFRS]]
* [[Semi-strong market efficiency]]
* [[International Accounting Standards]]
* [[International Accounting Standards Board]]
* [[International Financial Reporting Standards]]
* [[International Sustainability Standards Board]]
* [[Not-for-profit]]
* [[World Bank]]
 
 
== Other link ==
[https://www.ifrs.org/about-us/our-structure/ The structure of the IFRS Foundation]


[[Category:Context_of_treasury]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Ethics]]
[[Category:The_business_context]]

Revision as of 15:52, 16 December 2021

Financial reporting.

(IFRS Foundation).

The IFRS Foundation is established as a not-for-profit organisation to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards — IFRS Standards — and to promote and facilitate their adoption.

IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board.


International ESG reporting standards
"Europe is leading the way on ESG standard setting, but it is hoped a globally accepted set of ESG standards will be imminent.
The International Financial Reporting Standards Foundation is currently consulting on constitutional changes to set up an International Sustainability Standards Board."
The Treasurer magazine, Issue 3, September 2021, p21


See also


Other link

The structure of the IFRS Foundation