Organismi e operatori internazionali
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EFRAG – European Financial Reporting Advisory
Group - was set up in 2001 to assist the European Commission in
the endorsement of International Financial Reporting Standards (IFRS),
as issued by the International Accounting Standards Board (IASB)
by providing advice on the technical quality of IFRS. EFRAG is a
private sector body set up by the European organisations prominent
in European capital markets, known collectively as the ‘Founding
Fathers’ or Member body organisations. |
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EUR-Lex offre un accesso diretto e gratuito al diritto
dell'Unione europea. Il sistema consente la consultazione della
Gazzetta ufficiale dell’Unione europea: comprende, in particolare,
i trattati, il diritto derivato, la giurisprudenza e gli atti preparatori
della legislazione. Offre funzioni di ricerca avanzata.» |
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Deutsche Börse Group Deutsche Börse
Group provides access to capital markets for companies and investors.
Deutsche Börse is unique in its field. It combines the entire spectrum
of services and system applications required to this end under one
roof: from securities and derivatives trading through clearing and
the provision of market information to systems development. The
Xetra® trading platform has made Deutsche Börse the secondlargest
fully electronic cash market in the world. Ten years after the establishment
of its predecessor, DTB Deutsche Terminbörse, Eurex now operates
the world's largest derivatives market. Deutsche Börse's Information
Products Division develops and markets capital market information
such as prices, indices and statistics. Clearstream, the European
clearing house which resulted from the merger of the Luxembourg
Cedel and Deutsche Börse Clearing at the beginning of the year 2000,
is European market leader and combines both bond and stock expertise.
Deutsche Börse Systems is the internal technology supplier. It constructs
and operates the trading systems as well as Deutsche Börse's worldwide
participant network. Deutsche Börse Group has set itself the objective
of increasing the efficiency of capital markets. Cooperation agreements,
alliances and mergers with other exchange organizations are important
steps in this direction. At the beginning of May 2000, Deutsche
Börse Group announced its merger with the London Stock Exchange
as well as its intention to operate a European growth market in
cooperation with the U.S. Nasdaq. Deutsche Börse Group has developed
a cooperation strategy with the Vienna, Helsinki and Dublin exchanges
for the operation of cash and de-rivatives markets. Eurex has joined
with the U.S. CBoT in a strategic alliance. Deutsche Börse Group
is a highperformance organization: speed, reliability, innovation
and global strategy characterize the company. Thus Deutsche Börse
Group fulfills an important economic function - it contributes to
the increase in gross domestic product and thus to employment and
overall prosperity. For liquid markets are the basis of sustained
economic growth. |
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In March 2001, the International Accounting Standards
Committee (IASC) Foundation was formed as a not-for-profit corporation
incorporated in the State of Delaware, US. The IASC Foundation is
the parent entity of the International Accounting Standards Board,
an independent accounting standard-setter based in London, UK.
On 1 April 2001, the International Accounting Standards Board
(IASB) assumed accounting standard-setting responsibilities from
its predecessor body, the International Accounting Standards Committee.
This was the culmination of a restructuring based on the recommendations
of the report Recommendations on Shaping IASC for the Future.
The IASB structure has the following main features: the IASC Foundation
is an independent organisation having two main bodies, the Trustees
and the IASB, as well as a Standards Advisory Council and the International
Financial Reporting Interpretations Committee. The IASC Foundation
Trustees appoint the IASB members, exercise oversight and raise
the funds needed, but the IASB has sole responsibility for setting
accounting standards.
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The member agencies currently assembled
together in the International Organization of Securities Commissions
have resolved, through its permanent structures: to cooperate together
to promote high standards of regulation in order to maintain just,
efficient and sound markets; to exchange information on their respective
experiences in order to promote the development of domestic markets;to
unite their efforts to establish standards and an effective surveillance
of international securities transactions; to provide mutual assistance
to promote the integrity of the markets by a rigorous application
of the standards and by effective enforcement against offenses.
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