The article examines the background to retailers entering the market for Financial Services and debates who might be successful in this area and why.

Purpose – The financial crisis and the subsequent distrust of the existing banks have created an opportunity for new competitors to enter the market for financial services. Organisations from outside banking could use their trusted brands, their stronger grasp of information technology and...

This paper reviews the arguments for and against the decoupling of IFRS versus Basle II based capital ratio calculations based on IFRS from those based on Basel II. We analyse recent trends in both accounting and regulatory supervision related to banks post after the financial crisis and...