CEBS has a great interest in the developments in the areas of international accounting and auditing standards as well as supervisory guidance. In developing their standards or guidance, the respective organizations follow a due process that generally foresees a public consultation. When an issue dealt with in such an exposure draft is of particular relevance to banking supervisors, CEBS offers its views, developed in a joint process, in a comment letter sent to the organization in question. Given that these comment letters often have a wider interest and to ensure adequate transparency of its work, CEBS publishes these documents on its website.

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