Financial regulation

The IASB (International Accounting Standards Board) is the independent standard-setting body of the IFRS Foundation.

All meetings of the IASB are held in public and are webcasted. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as Discussion Papers and Exposure Drafts, for public comment is an important component.

The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession.

Below you will find the latest documents relevant to IASB's activities that are connected to the listed real estate sector.

ESMA (European Securities and Markets Authority) is an independent EU Authority that contributes to safeguarding the stability of the European Union's financial system by enhancing the protection of investors and promoting stable and orderly financial markets. It achieves this by: assessing risks to investors, markets and financial stability, completing a single rulebook for EU financial markets, promoting supervisory convergence and directly supervising credit rating agencies and trade repositories. Whilst ESMA is independent, there is full accountability towards the European Parliament where it appears before the Economic and Monetary Affairs Committee (ECON), at their request for formal hearings. Full accountability towards the Council of the European Union and European Commission also exists. The Authority will therefore report on its activities regularly at meetings but also through an Annual Report.

To the right you will find the latest documents relevant to ESMA's activities that are connected to the listed real estate sector.

EFRAG (European Financial Reporting Advisory Group) is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. Its member organisations are European stakeholders and national organisations having knowledge and interest in the development of IFRS and how they contribute to the efficiency of capital markets.