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意见征集通知
2009-11-19 来源:EUROPA 编辑: 浏览量:

The Use of a Standard Reporting Format for Financial Reporting of Issuers Having Securities Admitted to Trading on Regulated Markets published by CESR on 28 October. The deadline of invites responses to this nsultation paper is 30 November 2009. All ntributions should be submitted online via CESR’s web under the heading ‘nsultations’ at . All ntributions received will be published following the close of the nsultation, unless the respondent requests their submission to be nfidential.

“It should be noted that CESR has not yet taken any position on standard reporting formats, or more particularly XBRL reporting, nor has it any powers to impose them. The responses to this call for evidence will serve CESR in the analysis of the issue. On the basis of the analysis CESR may address the issue in more detail in the preparation of a report to the European mmission on the possible future development of the work of OAMs.”

“It should also be noted that the call for evidence ncentrates on the possible introduction of standard reporting formats in the medium or long term. The discussion focuses only on IFRS financial reporting and therefore issues related to financial reporting in national GAAP have not been nsidered at this stage.”

“The call for evidence particularly seeks to gather views of issuers, professional investors, retail investors, auditor, analysts, IT experts, OAMs and other users of financial information.”

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