The paper presents the approach for the verification of the lemma used for the model for reputation risk for … absolute value of the reputation risk greater than the entity’s materiality the reputation risk management system should be in … the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …

. Model is illustrated with a number of financial-risk statements and attributes including the journal entries. The potential … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial … statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …

The article presents the initial proposal for the group risk measurement based on the comparison of two interconnected … sets of webs. The risk scalar has been presented both for each separated subsidiary as well as for the group itself. It was … shown the risk profile of the group could be aggregated into a single value, and some consequences of that attribute was …

; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for …

characteristics to show the influence of size, credit risk approach, business model and country and tests the findings for statistical …IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … specifically categorised and that IFRS 9 doesn't have an effect on long term investments by banks. The study also outlines the …

, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … troubled situation would have been disclosed honestly in the first place.As the mandatory requirements of IFRS 7 should ensure … from repos is disclosed, the first step is to review, if the mandatory requirements are fulfilled. 38 IFRS 7 criteria were …