FUTURE CHALLENGES TO THE ORGANIZATION OF ACCOUNTING IN TRADE BANKS
New Knowledge Journal of Science
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Title |
FUTURE CHALLENGES TO THE ORGANIZATION OF ACCOUNTING IN TRADE BANKS
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Creator |
Andasarova, Radka; South-West University "Neofit Rilski" - Blagoevgrad
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Description |
Trade banks are on the threshold of the introduction of two big projects which would qualitatively change the organization of accounting. The first one is the adoption of long-expected accounting standard Financial instruments IFRS 9, and the second is connected to the introduction of new world standards in bank capital famous as Basel III - a global, voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity risk, through accepted in June 2013 by the EU Capital Requirements Directive 2013/36/EC and Capital Requirements Regulation 575/2013.
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Publisher |
University of agribusiness and rural development - Plovdiv
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Contributor |
—
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://science.uard.bg/index.php/newknowledge/article/view/16
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Source |
New knowledge Journal of science; Vol 3, No 2 (2014): New knowledge Journal of Science
2367-4598 1314-5703 |
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Language |
eng
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Relation |
http://science.uard.bg/index.php/newknowledge/article/view/16/19
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