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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).

Record type: Monograph (Discussion Paper)


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


Local EPrints ID: 36059
PURE UUID: 9eaf892b-3239-4345-88cd-d077329d4fa2

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Date deposited: 03 May 2007
Last modified: 17 Jul 2017 15:46

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