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Accounting and Audit

Date
Author
Document
Language
Aug 2011 BID Provisioning Requirements in Latin America: Where Does the Region Stand? English
Jan 2011 IFRS Financial Instruments: Impairment - Considerations between the IASB and the FASB English
Apr 2009 BIS The Role of Valuation and Leverage in Procyclicality English
Apr 2009 BIS Supervisory Guidance for Assessing Banks´ Financial Instrument Fair Value Practices English
Dec 2008 BIS External Audit Quality and Banking Supervision English
Jun 2008 BIS Fair Value Measurement and Modelling: An Assessment of challenges and Lessons Learned from the Market Stress English
Jun 2006 BIS Sound Credit Risk Assessment and Valuation for Loans English
Jun 2006 BIS Supervisory Guidance on the Use of Fair Value Option for Financial Instruments by Banks English
Jul 2005 BIS Supervisory Guidance on the Use of the Fair Value Option by Banks Under IFRS - Consultative Document English
Jan 2002 BIS The Relationship Between Banking Supervisors and Bank´s External Auditors Spanish
Jan 2000 Bank of Spain The Reform of Insolvency Provisions Spanish
Dec 1999 BIS Disclosure of Activities Related to Bank´s and Transactions and Derivatives Spanish
Jul 1999 BIS Sound Practices for Loan Accounting and Disclosure Spanish
Jan 1998 BIS Framework for Assessing Internal Control Systems Spanish
CONTÁCTENOS: asba@asba-supervision.org
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