The Committee of European Securities Regulators (CESR), through its Standing Committee on Corporate Reporting (CESR-Fin), has considered EFRAG’s draft comment letter on the IASB’s Exposure Draft (ED) Leases.
CESR appreciates the joint efforts of the IASB and FASB to develop new literature on how to account for lease contracts that should ensure [...]
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Posted on December 14th, 2010
CESR published on 22 September 2008 a statement that facilitates an overview of actions taken by CESR Members in relation to short-selling. The statement paper includes either the statements or links to the statements published by CESR Members explaining the measures taken. This paper is not a comparison of the measures taken. CESR [...]
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Posted on December 12th, 2010
This call for evidence seeks stakeholders’ input on the provisional mandate from the European Commission regarding CESR’s technical advice on the implementing measures on the Alternative Investment Fund Managers Directive. This input will help CESR and its successor, the European Securities and Markets Authority (ESMA), in the development of its draft advice on [...]
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Posted on December 1st, 2010
This paper sets out CESR’s proposed guidelines on Risk Measurement and the Calculation of Global Exposure for certain types of structured UCITS. These guidelines supplement the guidelines on Risk Measurement and the Calculation of the Global Exposure and Counterparty Risk (Ref. CESR/10-788) published in July this year. Once adopted, they will be incorporated [...]
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10 pages