Accounting for Risk - A Survey of International Standards

This article takes a look at the major accounting policies pertinent to risk management functions of banks internationally and in India. It benchmarks the Indian policies against those internationally on three parameters. It finds wide divergence in policies in Indian banks versus internationally especially in credit and interest rate risk. It also finds disclosure levels in Indian banks to be far lower than those prescribed by the Basel committee

MoreLess

Year of publication:	2017
Authors:	Sharma, Meera
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Standardisierung \| Standardization \| Risiko \| Risk \| Welt \| World \| Risikomanagement \| Risk management \| Theorie \| Theory \| Rechnungswesen \| Accounting

Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: IBA Bulletin, 2003 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments september 01, 2003 erstellt
Classification:	M4 - Accounting and Auditing ; M41 - Accounting ; M48 - Government Policy and Regulation ; G2 - Financial Institutions and Services ; G20 - Financial Institutions and Services. General ; G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012968786