The Impacts of IAS—IFRS on Cooperative Banking

Matteo Cotugno

Chapter 10 in Cooperative Banking: Innovations and Developments, 2009, pp 209-227 from Palgrave Macmillan

Abstract: Abstract The aim of Regulation (EC) no. 1606/2002 of the European Parliament on the application of international accounting standards is to harmonize the financial information presented by publicly traded companies, in order to ensure a high degree of transparency and comparability of financial statements (Commission of the European Communities, 2003).

Keywords: Financial Asset; International Financial Reporting Standard; Income Statement; International Account Standard; Banking Supervision (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-0-230-23578-6_10

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DOI: 10.1057/9780230235786_10

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