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Risk in Financial Reporting : Status, Challenges and Suggested Directions

Borio, Claudio E. V. - 2013

Advances in risk measurement technology have reshaped financial markets and the functioning of the financial system. More recently, they have been reshaping the prudential framework. Looking forward, they have the potential to reshape financial reporting too. Recent initiatives to improve...

Persistent link: https://www.econbiz.de/10012711584

Accounting, Prudential Regulation and Financial Stability : Elements of a Synthesis

Borio, Claudio E. V. - 2013

financial characteristics, it should cover three different types, viz: estimates of the current financial condition (first …-moment information); estimates of risk profiles (risk information); and measures of the uncertainty surrounding both kinds of estimate … on micro information and, within it, on estimates of the current financial condition; by contrast, risk information has …

Persistent link: https://www.econbiz.de/10012711897

Risk in financial reporting: status, challenges and suggested directions

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2006

Persistent link: https://www.econbiz.de/10005063372

Accounting, prudential regulation and financial stability: elements of a synthesis

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2005

financial characteristics, it should cover three different types, viz: estimates of the current financial condition ("first …-moment information"); estimates of risk profiles ("risk information"); and measures of the uncertainty surrounding both kinds of estimate … focused on micro information and, within it, on estimates of the current financial condition; by contrast, risk information …

Persistent link: https://www.econbiz.de/10005187748