Cesr sees scope for improvement on IFRS disclosures

The Committee of European Securities Regulators (Cesr) says it “sees room for better compliance” in financial disclosures. The Level 3 committee published an analysis paper on Monday evaluating International Financial Reporting Standards (IFRS) transparency within the year-end 2008 financial statements of 96 listed banks and insurers in the European Union.
Cesr looked at liquidity, credit and market risk disclosures as dictated by IFRS standards, noting that current IFRS 7 accounting standard

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