Interplay between accounting and prudential regulation
Year of publication: |
2023
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Authors: | Bertomeu, Jeremy ; Mahieux, Lucas ; Sapra, Haresh |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 1, p. 29-53
|
Subject: | accounting standards | prudential regulation | capital requirements | expected loss models | loan loss provisioning rules | Basler Akkord | Basel Accord | Theorie | Theory | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Verlust | Loss | Bankenaufsicht | Banking supervision | Bankenregulierung | Bank regulation | IFRS | Regulierung | Regulation | Bilanzrecht | Accounting law |
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