Disclosure in the Financial Statement of the Banking Institution in Accordance with IFRS and Basel Committee
The paper analyzes the main differences between IFRS and Basel Committee on Banking Supervision at the preparation of the financial statements, identified challenges and the way forward in disclosing information in accordance with IFRS.
Year of publication: |
2012
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Authors: | Glebova Natalya V. |
Published in: |
Business Inform. - ISSN 2222-4459. - 2012, 11, p. 236-240
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Subject: | International Financial Reporting Standards | the requirements of the Basel Committee on Banking Supervision | the calculation of the capital | the classification of financial instruments | evaluation | redundancy | consolidation |
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