- having regard to the work under way in the various international fora, in particular the IMF, the World Bank, the Bank for International Settlements and the Financial Stability Forum, and a number of international professional organisations, including the International Accounting Standards Committee, the International Federation of Accountants and the International Association of Securities Commissions,
- vu les travaux en cours dans les différentes enceintes internationales, notamment le FMI, la Banque mondiale, la Banque des règlements internationaux, le Forum sur la stabilité financière ainsi que plusieurs organisations professionnelles internationales, dont le International Accounting Standards Committee, la International Federation of Accountants ou la International Association of Securities Commissions,