Investment Services Directive

Investment Services Directive(ISD) An EU directive (1993) providing a regulatory framework for securities dealing. It enshrined the principle that securities firms admitted by their domestic regulator should be allowed to operate at a European level. From 2007 the ISD was superseded by the Markets in Financial Instruments Directive (MiFID), which greatly strengthens the single market for financial services.

• standard selling price
• standard time
• standard variable overhead cost
• standby agreement
• standby credit
• standing order
• standstill agreement
• start-up
• start-up costs
• state banks
• State Earnings-Related Pension Scheme
• statement of account
• statement of affairs
• Statement of Auditing Standards
• statement of cash flows
• statement of changes in equity
• statement of changes in financial position
• statement of comprehensive income
• Statement of Financial Accounting Standards
• statement of financial position
• statement of movements in shareholders’ funds
• Statement of Standard Accounting Practice
• statement of terms of employment
• statement of total recognized gains and losses
• STATEMENTS OF STANDARD ACCOUNTING PRACTICE