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31 January 2003

FESE response to CESR on Principles of Enforcement of Accounting Standards





The Federation of European Securities Exchanges (FESE ), aware that only listed companies are within the scope of present competencies of CESR, underlines that CESR shall play an active role in encouraging other initiatives to cover unlisted companies applying IFRS. FESE is also of the opinion that the principles of enforcement should apply equally to securities supervisors and to the banking and insurance supervisors.

Enforcement shall not equal to standard setting. Enforcers must be careful while issuing interpretations and confine themselves to application guidance in individual cases. The solution must be found to avoid inconsistent interpretations.

Altough CESR is currently working on cross-border listings and offerings, FESE is also concerned that CESR's Consultation Paper does not address the issues related to this subject. Furthermore, FESE poses a number of open issues with regard to the Principles 3, 5, 8, 13, 18, and 19 to be discussed in the near future.

FESE response

© Association of Consulting Actuaries


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