CIMA F1 Syllabus A. Regulatory Environment Of Financial Reporting - IOSCO - Notes ^{6 / 8}

IOSCO is the representative of the world's securities markets regulators.

Roles of IOSCO

1. Encouraging and promoting the improvement and quality of IFRSs

2. Resolves issues along with IASB

3. Identifying areas where new IASB standards are needed