Global Financial Stability Report, September 2005 : Financial Stability Considerations Related to Trends in Accounting Standards.

This paper describes financial stability considerations related to trends in accounting standards. The paper highlights that in recent years, financial stability is generally viewed by authorities as having improved, in large part through more proactive risk management activities by banks and the re...

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Bibliographic Details
Corporate Author: International Monetary Fund. Monetary and Capital Markets Department
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2005.
Series:Global Financial Stability Report; Global Financial Stability Report ; No. 2005/005
Online Access:Full text available on IMF
Description
Summary:This paper describes financial stability considerations related to trends in accounting standards. The paper highlights that in recent years, financial stability is generally viewed by authorities as having improved, in large part through more proactive risk management activities by banks and the related transfer and dispersion of risks from banks to diverse nonbanking institutions, which often have longer-term liability structures. This paper presents a balanced review of the relevant policy issues, and raises questions related to financial stability that policymakers may consider as accounting standards are being reviewed.
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Physical Description:1 online resource (9 pages)
Format:Mode of access: Internet
ISSN:1729-701X
Access:Electronic access restricted to authorized BRAC University faculty, staff and students