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The evolution of EU accounting rules and the bank solvency directive

The evolution of EU accounting rules and the bank solvency directive
The evolution of EU accounting rules and the bank solvency directive
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
94-93
University of Southampton
Wolfe, S.
9a2367fc-36cc-496a-bbd2-e7346bcbb19e
Wolfe, S.
9a2367fc-36cc-496a-bbd2-e7346bcbb19e

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

Record type: Monograph (Discussion Paper)

Abstract

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

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Published date: December 1994

Identifiers

Local EPrints ID: 36059
URI: https://eprints.soton.ac.uk/id/eprint/36059
PURE UUID: 9eaf892b-3239-4345-88cd-d077329d4fa2

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Date deposited: 03 May 2007
Last modified: 03 Dec 2018 17:32

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Contributors

Author: S. Wolfe

University divisions

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