Certain developments which have prompted recent regulatory concerns – consequently resulting in the Basel Committee's decision to introduce risk based drivers, include amongst others, concerns that the standardized approaches to credit and counterparty risk relied too heavily on external...

As well as highlighting how corporations and enterprises, national or multinational, can be effectively engaged in entrepreneurship and innovation, as a means of fulfilling corporate social responsibility goals and objectives, this paper aims to propose means whereby auditors, and particularly,...

As well as incorporating and exploring the role of formal analytical methods as a means of highlighting and discovering foundational and fundamental strategy issues, such as the determinants/causes of performance differences between banking institutions and other corporate structures across...

The Business Indicator approach has been identified by the Basel Committee as the most suitable replacement for the Gross Income approach, since it addresses most of the Gross Income's weaknesses, as well as possesses certain attributes which were highlighted to have been at the heart of the...

The public disclosure requirements include:- a summary comparison table that provides a comparison of banks' total accounting assets amounts and leverage ratio exposures;- a common disclosure template, which as previously discussed, provides abreakdown of the main leverage ratio regulatory...

In its aims to address concerns raised by the Basel Committee's June 2013 consultative paper, namely concerns that the Consultative Paper's definition of exposure was “too expansive”, that is, “the leverage ratio's denominator was too large”, changes have been made to the June 2013...

The value of information incorporated by fair value measurements into financial statements, as compared to that provided by historical cost accounting, is considered to constitute one of its vital advantages -- such value having attributes of complete and accurate information.However, problems...