Verklaring G20: financiële verslaggeving

maandag 17 november 2008 | 0 reacties

De leiders van de twintig grootste economieën, afgelopen weekend bijeen in Washington om te spreken over de financiële crisis, gaan in hun slotverklaring ook in op de verslaggevingsaspecten van de crisis. Zo bepleiten zij onder andere het verhelpen van gebreken in de verslaggeving over off-balance sheet constructies en een betere informatieverschaffing over ingewikkelde financiële instrumenten.

zie ook

Uit de verklaring van de G20:

Strengthening Transparency and Accountability

Immediate Actions by March 31, 2009

The key global accounting standards bodies should work to enhance guidance for valuation of securities, also taking into account the valuation of complex, illiquid products, especially during times of stress.
Accounting standard setters should significantly advance their work to address weaknesses in accounting and disclosure standards for off-balance sheet vehicles.
Regulators and accounting standard setters should enhance the required disclosure of complex financial instruments by firms to market participants.
With a view toward promoting financial stability, the governance of the international accounting standard setting body should be further enhanced, including by undertaking a review of its membership, in particular in order to ensure transparency, accountability, and an appropriate relationship between this independent body and the relevant authorities.
Private sector bodies that have already developed best practices for private pools of capital and/or hedge funds should bring forward proposals for a set of unified best practices. Finance Ministers should assess the adequacy of these proposals, drawing upon the analysis of regulators, the expanded FSF, and other relevant bodies.

Medium-term actions

The key global accounting standards bodies should work intensively toward the objective of creating a single high-quality global standard.
Regulators, supervisors, and accounting standard setters, as appropriate, should work with each other and the private sector on an ongoing basis to ensure consistent application and enforcement of high-quality accounting standards.
Financial institutions should provide enhanced risk disclosures in their reporting and disclose all losses on an ongoing basis, consistent with international best practice, as appropriate. Regulators should work to ensure that a financial institution' financial statements include a complete, accurate, and timely picture of the firm's activities (including off-balance sheet activities) and are reported on a consistent and regular basis.

Meer artikelen over dit onderwerp vindt u in het Dossier Kredietcrisis - Externe verslaggeving - Fair value - Off balance.