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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
Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.
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.
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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
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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
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.
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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
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.
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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
Le suivi de l’application par les pays de la Convention de l’OCDE sur la lutte contre la corruption constitue une obligation prévue par la Convention. Cette page décrit les aspects généraux du suivi sur lesquels s’est accordé le Groupe de travail sur la corruption.