CESR-Fin
Level 3
Paul KOSTER

Paul KOSTER, Board Member at the Netherlands Financial Market Authority (AFM)

Javier RUIZ
11 Jun. 2007
Survey on the direct communication of auditors with the public on the statutory audit of the annual or consolidated accounts of listed companies
[07-101]
 
 
16 Apr. 2007
Extract from EECS’s database of enforcement decisions
[07-120]
 
 
16 Apr. 2007
Press release - CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)
[07-163]
 
 
05 Apr. 2007
CESR work to date in relation to the European Commission’s measures on the use of third countries’ GAAP in the EU
[07-022b]
 
 
05 Apr. 2007
Press statement - As EU listed groups prepare to publish their second set of IFRS financial statements, CESR stresses that its members remain watchful and note the continued need for companies to deliver as true, fair and complete information as possible
[07-121b]
 
 
05 Apr. 2007
Conclusions on IFRIC rejection notes
[07-121b annex]
 
 
30 Nov. 2006
Survey on the role of securities regulators in auditor oversight of public listed companies, and on their powers in relation to auditors of these companies
[06-260]
 
 
04 Aug. 2006
Commission regulation as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7
[EC 708/2006]
 
 
02 Aug. 2006
Terms of reference for CESR-Fin
[06-117b]
 
 
09 Jun. 2006
Directive on statutory audits of annual accounts and consolidated accounts
[EC 2006/43]
 
 
30 Jan. 2006
Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, as regards IFRS, IAS and IFRIC
[EC 108/2006]
 
 
13 Jan. 2006
Public statement - CESR reminds issuers and investors about the importance of clear and transparent disclosure on the use of any options made available by applicable financial reporting standards
[05-758]
 
 
03 Jan. 2006
Commission regulation adopting certain international accounting standards as regards IAS 39
[EC 2106/2005]
 
 
25 Nov. 2005
Commission regulation 1910/2005 as regards International Financial Reporting Standard 1 and 6, IASs 1, 16, 19, 24, 38, and 39, International Financial Reporting Interpretations Committee’s Interpretations 4 and 5
[EC 1910/2005]
 
 
22 Nov. 2005
Commission regulation as regards International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39
[EC 1864/2005]
 
 
03 Nov. 2005
CESR Recommendation on Alternative Performance Measures
[05-178b]
 
 
03 Nov. 2005
Feedback statement - CESR Recommendation on Alternative Performance Measures
[05-548]
 
 
03 Nov. 2005
Press release - Alternative performance measures to ensure best practice by companies in the information prepared for investors
[05-663]
 
 
03 Nov. 2005
Regulation No 1751/2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, as regards IFRS 1, IAS 39 and SIC 12
[EC 1751/2005]
 
 
27 Sep. 2005
Speech by John Tiner, Chairman of CESR-Fin, at the IASB meeting with World Standard setters
[05-579]
 
 
08 Jul. 2005
Commission Regulation adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRIC 2
[1073/2005/EC]
 
 
27 May. 2005
Agenda for the Open Hearing on CESR's recommendations for Alternative Performance Measures
[05-374]
 
 
11 May. 2005
Consultation Paper - CESR recommendation on Alternative Performance Measures
[05-178]
 
 
11 May. 2005
Press release - CESR consults on recommendations on the use of alternative performance measures to ensure best practice by companies in the information prepared for investors
[05-334]
 
 
17 Apr. 2005
Commission regulation 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
[2004/707 EC]
 
 
12 Feb. 2005
Regulation of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39
[211/2005/EC]
 
 
03 Jan. 2005
Commission regulation amending Regulation (EC) No 1725/2003 as regards IFRS Nos 1, 3 to 5, IAS Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and SIC Nos 9, 22, 28 and 32
[2238/2004/EC]
 
 
03 Jan. 2005
Commission regulation amending Regulation (EC) No 1725/2003 as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33
[2236/2004/EC]
 
 
03 Jan. 2005
Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IAS No 32 and IFRI
[2237/2004/EC]
 
 
03 Jan. 2005
List of International Accounting Standards
[1725/2003/EC annex]
 
 
19 Nov. 2004
Commission regulation (EC) No 2086/2004 of 19 November 2004
[2086/2004/EC]
 
 
28 Oct. 2004
Guidance for Implementation of Coordination of Enforcement Activities
[04-257b]
 
 
28 Oct. 2004
Guidance for Implementation of Co-ordination of Enforcement of Financial Information - Feedback statement
[04-447]
 
 
25 Jun. 2004
Guidelines for Implementation of Co-ordination of Enforcment of Financial Information
[04-257]
 
 
25 Jun. 2004
Press release - Co-ordinating enforcement of Financial Information - Guidance for implementation of co-ordination mechanisms
[04-325]
 
 
22 Apr. 2004
Standard No. 2 on Financial Information - Co-ordination of enforcement activities
[03-317c]
 
 
22 Apr. 2004
Standard No. 2 on Financial Information - Co-ordination of enforcement activities - Feedback Statement
[04-045b]
 
 
22 Apr. 2004
Press release - Standard No. 2 on Financial Information - Co-ordination of enforcement activities
[04-157]
 
 
14 Apr. 2004
Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 (420 pages)
[1725/2003/EC]
 
 
30 Dec. 2003
Recommendation for additional guidance regarding the implementation of International Financial Reporting Standards (IFRS)
[03-323e]
 
 
30 Dec. 2003
Preparing for the implementation of Financial Reporting Standards (IFRS) - Feedback Statement
[03-490b]
 
 
24 Dec. 2003
Results of CESR’s public consultation on European Regulation on the application of IFRS in 2005 – Draft Recommendations for additional guidance regarding the transition to IFRS
[03-500]
 
 
30 Nov. 2003
Comments on certain articles regarding IAS
[IAS Comments]
 
 
06 Nov. 2003
Open Hearing on CESR’s draft recommendation for additional guidance regarding the transition to IFRS and CESR’s draft Standard n° 2 on Financial Information – coordination of enforcement activities
[03-387]
 
 
07 Oct. 2003
CESR Draft Standard No. 2 on Financial Information - Co-ordination of Enforcement Activities
[03-317b]
 
 
07 Oct. 2003
European regulation on the application of IFRS in 2005 - Draft recommendation for additional guidance regarding the transition to IFRS
[03-323b]
 
 
02 Apr. 2003
Feedback statement on the consultation on the statement of principles on the enforcement of standards of financial information
[03-074]
 
 
01 Mar. 2003
Standard No. 1 on Financial Information
[03-073]
 
 
07 Jan. 2003
Draft agenda for the CESR-Fin Open Hearing on Enforcement Principles
[02-294]
 
 
22 Oct. 2002
Proposed Statement of Principles of Enforcement of Accounting Standards in Europe
[02-188b]
 
 
19 Jul. 2002
Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the application of international accounting standards
[1606/2002/EC]