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The Islamic Financial Services Board (IFSB) has issued its Second Working Paper on the Evaluation of Core Principles Relevant to Islamic Finance Regulation. The Working Paper is issued in parallel to the Exposure Draft (ED-17) of the Standard on Core Principles for Islamic Finance Regulation (Banking Segment), and provides the background and wider context for the Standard that is under preparation by an IFSB Working Group. The Working Paper (WP) assesses in full the Core Principles issued by the Basel Committee for Banking Supervision (BCBS), the International Organization for Securities Commissions (IOSCO), as well as those issued by the International Association of Insurance Supervisors (IAIS).