International Organization of Securities Commissions
- International Organization of Securities Commissions
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Die Internationale Organisation der Wertpapieraufsichtsbehörden (kurz IOSCO von engl. International Organization of Securities Commissions) wurde 1974 als internationale Vereinigung von Börsenaufsichtsbehörden gegründet. Sie hat ihren Sitz im spanischen Madrid. Ihr Ziel ist die Förderung weltweiter einheitlicher Börsenzulassungs- und Wertpapierzulassungsstandards.
Die IOSCO hatte im Jahr 2000 ihren Mitgliedern empfohlen, die IAS bzw. IFRS für das Listing an nationalen Börsen zuzulassen. Seit 2005 ist jede kapitalmarktorientierte Muttergesellschaft mit Sitz in einem EU-Land zur Erstellung eines IFRS-Konzernabschlusses verpflichtet.
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