The International Financial Reporting Standards Foundation is a public interest foundation focused on designing and implementing standards that are compatible, comprehensive, and understandable all across the globe. IFRS has been continuously transforming its policies amid covid-19 and...

One of the major issues for SME development has been access to finance. This paper examines the current state of SME development and financing in Kazakhstan. It also examines the current state of the development of value chains and discusses barriers for agriculture value chain financing. The...

Central banks and financial supervisors approach ‘green finance’ mostly to preserve macroeconomic and financial stability according to their mandates. Obviously, climate change poses severe risks to households, firms and their financial intermediaries. These risks tend to be correlated and...

After addressing the securitisation of non-performing loans (NPLs) within the broader context of the ECB's efforts to reduce NPL stocks and inflows, we investigate the structural and pricing features of NPL securitisations, issued by large banks in the euro area, by drawing on a unique and...

India has an estimated 26,000 startups, making it the third-largest startup ecosystem in the world, recording consolidated inflows of over $36 billion in the past 3 years with 26 "unicorns" - startups valued over $1 billion. The Indian startup ecosystem has expanded quite rapidly mainly through...

The European significant risk transfer (SRT) securitisation market is increasingly being used by major EU banks to manage risk and capital, but is not well known. SRT can provide an extra source of capital, flexibly and at a reasonable cost. Despite the bespoke nature of transactions, the SRT...

Nicht zuletzt nach Ausbruch der Covid-19-Pandemie stand die Stabilität des deutschen Bankensystems als integraler Bestandteil des nationalen Finanzsystems unter besonderer Beobachtung. Entscheidend für die Finanzstabilität ist die Frage, ob die Banken ausreichend gegen Stresseffekte...

The stability of the German banking system, in its capacity as an integral component of the country's financial system, has come under particular scrutiny, not least since the onset of the COVID-19 pandemic. Financial stability hinges on whether banks are sufficiently resilient to stress...

In recent years Chinese foreign acquisitions have increased significantly. In Europe and the United States, these investments are often criticized. Critics argue that Chinese investors outbid competitors with help from their government, that the acquisitions lead to undesirable technology...

Der Beitrag gibt einen Überblick über die allgemeinen und spezifisch staatlichen und verbraucherpolitischen Initiativen, für die das Bundesministerium für Ernährung, Landwirtschaft und Verbraucherschutz (BMELV) im Bereich von Finanzdienstleistungen auf das Riester-Sparen bezogen (mit-)...