Kissné Ladányi, Éva (2024) The Role of Financial Information in European Banking Regulation – The Past, Present and Future of FINREP. FINANCIAL AND ECONOMIC REVIEW, 23 (3). pp. 210-218. ISSN 2415-9271 (print); 2415–928X (online)
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Abstract
European banks have been providing financial information to their supervisory authorities for ten years under the single FINREP reporting system developed by the European Banking Authority. This article reviews the role of financial information, and in particular the application of IFRS, in the consolidation of European banking regulation, the specificities of the FINREP reporting system, which presents bank financial information in a comparable way, and the possibilities and limitations of the statistical use of financial data.
| Item Type: | Article |
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| Subjects: | H Social Sciences / társadalomtudományok > HG Finance / pénzügy |
| Depositing User: | Andrea Tankó |
| Date Deposited: | 31 Oct 2024 15:52 |
| Last Modified: | 31 Oct 2024 15:52 |
| URI: | https://real.mtak.hu/id/eprint/208364 |
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