archived

BCBS Working Papers No 31: The interplay of accounting and regulation and its impact on bank behaviour

Accounting rules and disclosure standards are important determinants for banks' incentives and behaviour, and the recent financial crisis, where criticism was voiced (eg regarding the role of fair value accounting of financial assets and incurred loss provisioning of loans), is just another example of the importance and relevance of banks' financial reporting in a regulatory and supervisory context.

Topics

Continue reading with a PwC Plus-Subscription

  • verified Information source
  • daily updates
  • completely searchable articles (with refiner)
  • tailored alert
To the top