浅析欧盟银行监管机构应对会计准则变化的做法

浅析欧盟银行监管机构应对会计准则变化的做法

摘要：按照欧盟委员会的要求，自2005年起，在欧盟的上市公司的合并报表必须按国际会计准则进行编报。由于国际会计准则在确认和计量等方面发生了重大变化，其对银行监管尤其是监管资本的计算产生了重要影响。本文概括介绍欧盟银行监管机构应对会计准则变化的做法和启示。
关键词：欧盟银行；监管机构；会计准则
Abstract: According to EU commission's request, from 2005, must carry on European Union's To be listed's combined statements according to the international accounting standards edits the newspaper. Because the international accounting standards were confirming and aspects and so on measurement have had the tremendous change, it supervised the capital to the banking supervision the computation to have the material effect particularly. This article summary introduced that the European Union banking supervision organization deals with the accounting standards change the procedure and the enlightenment. key word: European Union Bank; Supervision organization; Accounting standards

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