The evolution of EU accounting rules and the bank solvency directive

Wolfe, S. (1994) The evolution of EU accounting rules and the bank solvency directive. Southampton, UK, University of Southampton (Discussion Papers in Accounting and Management Science, 94-93).


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This paper starts with a historical overview of the evolution of European Union rules relating to banks. It analyzes the objectives of the EU in each of its Directives pertaining to banks. Using these objectives as a bench mark to measure the effectiveness of current accounting regulation the paper proposes a future path for accounting regulations to follow. Full harmonisation of accounting rules across the Union is proposed as the only viable way to achieve all the objectives past and present for a sound banking system built on a competitively level playing pitch. The process by which these rules evolve and specifically how new accounting rules should evolve is also discussed

Item Type: Monograph (Discussion Paper)
Related URLs:
Subjects: D History General and Old World > D History (General) > D901 Europe (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions : University Structure - Pre August 2011 > School of Management
ePrint ID: 36059
Accepted Date and Publication Date:
December 1994Published
Date Deposited: 03 May 2007
Last Modified: 31 Mar 2016 12:04

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