The Emerging Framework for Disclosure Regulation in the EU

by Arman Khachaturyan, Karel Lannoo
October, 2003

The EU is well advanced in (re-)shaping the regulatory structure for securities markets. As part of this exercise, the EU is rapidly finalising a more harmonised framework for disclosure in the prospectus, market abuse and transparency directives, and has created the structure for harmonised financial reporting principles with the International Accounting Standards regulation. Disclosure is … Continued