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Comment Letters & Position Papers

Bank for International Settlements
Credit Union Shares as Regulatory Capital Under Basel III (English) Los aportes de las cooperativas de ahorro y crédito como capital regulatorio según el Acuerdo de Basilea III (Spanish) Consultative Document: Core Principles for Effective Banking Supervision (English) Basel Committee Consultation on Capital Disclosures (English)

Financial Action Task Force
FATF Draft Guidance on a Risk-Based Approach to Prepaid Cards, Mobile Payments and Internet-Based Payment Services (English) FATF Guidance on Anti-money Laundering and Terrorist Financing Measures and Financial Inclusion (English)

International Accounting Standards Board
IFRS for SMEs Comprehensive Review (English)

U.S. Internal Revenue Service
Proposed Regulation to Implement the Foreign Account Tax Compliance Act (FATCA) (English)

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