《INTERNATIONAL SECURITIES LAW A CONTEMPORARY AND COMPARATIVE ANALYSIS MARC I.STEINBERG》求取 ⇩

1.Disclosure in Global Securities Offerings:Analysis of Jurisdictional Approaches,Commonality and Reciprocity1

Ⅰ.The Expanding Global Marketplace1

Ⅱ.Disclosure Rules and Requirements3

Ⅲ.Efforts at Harmonization25

Ⅳ.Proposals for Accommodation and Reform47

Ⅴ.Conclusion50

Appendix 1A:International Disclosure Standards for Cross-Border Offerings and Initial Listings by Foreign Issuers IOSCO 1998)52

2.International Insider Trading Regulation105

Ⅰ.Introduction105

Ⅱ.United States106

Ⅲ.Canada114

Ⅳ.Mexico119

Ⅴ.The European Community Directive121

Ⅵ.United Kingdom123

Ⅶ.Germany126

Ⅷ.Italy130

Ⅸ.France134

Ⅹ.Australia141

Ⅺ.Japan144

3.The Development of Internationally Acceptable Accounting Standards149

Ⅰ.Harmonization of Accounting Standards in the European Union150

Ⅱ.The Development of Core International Accounting Standards:IOSCO and the IASC154

Ⅲ.The Reconciliation Question and Core Reconciliation Issues163

Ⅳ.International Cooperative Efforts in the Realm of Auditing175

Ⅴ.Concluding Observations177

4.Global Offerings:SEC Regulation S181

Ⅰ.Generally181

Ⅱ.SEC Regulatory Framework Before Regulation S182

Ⅲ.Regulation S185

Ⅳ.Regulation S and Rule 144A199

Ⅴ.Conclusion202

5.International Cooperation:Memoranda of Understanding (MOUs) and Related Developments203

Ⅰ.MOUs - Generally203

Ⅱ.IOSCO's MOU Principles205

Ⅲ.International Cooperative Efforts - Bilateral Treaties210

Ⅳ.International Cooperative Efforts - MOUs214

Ⅴ.Conclusion236

Appendix 5A:MOU Between the US SEC,the US CFTC and the Bank of England238

Appendix 5B:MOU Between US SEC and the German244

Bundesaufsichtsamt fur den Wertpapierhandel244

Appendix 5C:MOU Between the US SEC and the Securities and Exchange Board of India250

6.Emerging Capital Markets:Formulas for Implementation255

Ⅰ.Emerging Capital Markets:Factors for Consideration255

Ⅱ.Government Regulator or "SRO"?259

Ⅲ.Money and Resources - Seemingly Always a Key Dilemma261

Ⅳ. Government Enforcement - Civil Versus Criminal263

Ⅴ.Private Attorney General - Public Benefit or Societal Waste?266

Ⅵ.Regulation of Offerings - Disclosure versus Merit Regulation268

Ⅶ.Facilitating Access to Capital Markets269

Ⅷ.Overseeing Financial Intermediary Conduct274

Ⅸ.Conclusion277

Appendix 6A:Outline:Emerging Capital Markets279

Appendix 6B:Objectives and Principles of Securities Regulation (IOSCO 1998)285

Index331