Disclosure in the Financial Statement of the Banking Institution in Accordance with IFRS and Basel Committee

Glebova Natalya V.
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Glebova Natalya V.: Kharkiv National University of Economics

Business Inform, 2012, issue 11, 236_240

Abstract: The paper analyzes the main differences between IFRS and Basel Committee on Banking Supervision at the preparation of the financial statements, identified challenges and the way forward in disclosing information in accordance with IFRS.

Keywords: International Financial Reporting Standards; the requirements of the Basel Committee on Banking Supervision; the calculation of the capital; the classification of financial instruments; evaluation; redundancy; consolidation (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2012:i:11:p:236_240

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