Latest Documents


  • 10-September-2010

    English, , 689kb

    Debt Markets: Policy Challenges in the Post-Crisis Landscape

    This article summarises discussions held at the 11th OECD-WBG-IMF Global Bond Market Forum where withdrawal of policy stimulus and sovereign risk were singled out as the two biggest concerns for investors. It addresses the continuing challenge of measuring sovereign risk, the need for more reliable indicators of sovereign risk to help make appropriate investment decisions and how difficult circumstances have forced sovereign issuers

  • 8-September-2010

    English, , 293kb

    The New IAS 19 Exposure Draft, OECD Working Paper on Finance, Insurance and Private Pensions No.5

    At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19

  • 7-September-2010

    English

    The OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.

  • 6-September-2010

    English

    Defined benefit pension plans - proposed revisions to international accounting

    At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis.

  • 3-September-2010

    English, Excel, 1,834kb

    Generic Pharmaceuticals - Competition Policy Roundtable - OECD

    Practices that may harm competition in the pharmaceutical sector have emerged as important and controversial issues in recent years. This proceedings examine the nature of competition between generic and branded products in the pharmaceutical sector, as well as the effects on competition of agreements to delay the entry of generics on the market. It includes an analytical note by the staff of the United States Federal Trade

  • 3-September-2010

    English, , 3,149kb

    Competition, Concentration and Stability in the Banking Sector - Competition Policy Roundtable - OECD

    Is financial stability enhanced or weakened by competition? This proceedings addresses the link between concentration and competition in the financial sector. It includes reports from Australia, Bulgaria, Chile, Egypt, the European Commission, Finland, Germany, Greece, Hungary, Ireland, Italy, Japan, Korea, the Netherlands, the Russian Federation, South Africa, Switzerland, Chinese Taipei, Turkey, the United Kingdom, the United

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  • 3-September-2010

    English

    OECD/IOPS Good Practices for Pension Funds’ Risk Management Systems: Public Consultation

    The OECD and IOPS invited comments on the draft OECD/IOPS Good Practices for Pension Funds’ Risk Management Systems between 5 July and 3 September 2010. These draft good practices aim to outline the main features of risk management systems which pension funds employ.

  • 13-August-2010

    English, , 446kb

    The EU Stress Test and Sovereign Debt Exposures, OECD Working Paper on Finance, Insurance and Private Pensions No.4

    This paper shows that most sovereign debt is held on the banking books of banks, whereas the EU stress test considered only their small trading book exposures. It discusses why sovereign debt held in the banking book cannot be ignored by investors and creditors, because of recovery values in the event of individual bank failures; and fiscal sustainability and structural competitiveness issues which mean the market cannot give a zero

  • 13-August-2010

    English

    Finance, business and the crisis

    Read about OECD efforts to help governments improve the domestic and global policies that affect business and markets in the wake of the global economic crisis.

  • 10-August-2010

    English, , 1,911kb

    The Failing Firm Defence - Competition Policy Roundtables - OECD

    The failing firm defence (FFD) has arisen infrequently in merger cases but is expected to be used more frequently in the current economic climate. The FFD exists in most OECD jurisdictions and exempts an otherwise anticompetitive merger from challenge under the competition laws if the target company is in such poor financial condition that its only other option would be to exit the relevant market. This proceedings includes elements

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