The new European System of Accounts (ESA95) has been an important step forward in getting harmonized definitions and accounting rules and more detailed national accounts for the European Union and its Member States. National Accounts provide time series for observing changes in the overall...

Nowadays, the whole world is trying to implement efficiently the Basel II, this moment being foreseen for 2006. In general, the banks consider that the frame established by Basel II, is having a positive effect over the increasing of the competitional capacity of the banks meeting the internal...