Publication

19 December 2003

A Conceptual Approach to Safeguarding Integrity, Objectivity and Independence Throughout the Financial Reporting Chain

 

The publication is targeted at all stakeholders involved in setting ethical codes and standards for market participants such as company directors, investment bankers, investment analysts, and business journalists. It calls on standard setters to adopt a conceptual, (principles-based), approach when establishing ethical requirements for any group of participants in the financial reporting chain.

Position Paper

 

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