I have heard it said by those "in the know" that, of the mainstream speaker manufacturers, Celestion rate their speakers the most conservatively.
Just look at the 30W AC30, which traditionally matches beautifully with two 15W rated Celestion Blues.
Even so, in an ideal situation I think one should still be aiming for a speaker cab being able to handle at least 160% of the amp's supposed power output - this is all only relevant if you play your amp anywhere near fully cranked.
If you simply will never play your amp anywhere near fully cranked, then you can get away with much lower rated speakers. For example, I've regularly played a 50W amp through a 30W speaker, but in the full knowledge that I was hitting the speaker with way less than than 30W of power, as I did not have the amp giving up anywhere near even half power.
Alan