The Statement outlines objectives for each of the following interactions between IOSCO and the IFRS Foundation:

  • strategic discussions: discussion of broad financial reporting issues between the leadership of IOSCO and the IFRS Foundation;
  • development of IFRS Standards: sharing of information and active contribution from IOSCO to the standard-setting process; and
  • implementation of IFRS Standards: sharing information to support both parties in their work in the application of IFRS Standards on a globally consistent basis.

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