The Evolution in Banks' Reporting

Andrea Scapeccia

Banca Impresa Società, 2017, issue 3, 369-382

Abstract: This article aims to give an overview on how the banks' reporting process will evolve in the next years. It describes the transition from redundant summary reports to an integrated model of analytical data and it underlines the benefits that may result both for banks and for supervisors. To understand the significance of evolution, the paper describes the key factors of the new reporting process ie the "European Reporting Framework" (ERF), the "Banks' Integrated Reporting Dictionary" (BIRD), the "Single Data Dictionary" (SDD) and how these factors will impact on information systems and internal processes of banks.

Keywords: Reporting bancario; European Reporting Framework ERF; Banks' Integrated Reporting Dictionary BIRD. (search for similar items in EconPapers)
Date: 2017
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