Search results for " financial instruments disclosure"

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Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation

2017

Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…

MarketingPharmacologyOrganizational Behavior and Human Resource ManagementMarket risk reporting Basel regulation IAS/IFRS International Accounting Standards risk management in banking pillars Basel regulation supervisory review process capital requirements market discipline risk disclosure capital buffer financial instruments disclosureSettore SECS-P/11 - Economia Degli Intermediari FinanziariProcess (engineering)business.industrymedia_common.quotation_subjectStrategy and ManagementPharmaceutical ScienceAccountingMarket disciplineDiscount pointsCapital adequacy ratioMarket riskRisk-weighted assetDrug DiscoveryCapital requirementFunction (engineering)businessmedia_commonInternational Journal of Financial Innovation in Banking
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