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Assessing the Disconnection Between Financial and Regulatory Reporting of Banks

10 Feb 2011

London, UK

Overview    

This roundtable was a part of the ICFR longer term research programme: "Is financial reporting fit for purpose?" During this session Paul Klumpes, Professor of Finance at the EDHEC Business School presented a paper entitled “Never the twain shall meet? Assessing the Disconnection Between Banks’ Financial and Regulatory Reporting.”

This paper explored the arguments for and against the decoupling of IFRS and Basel II based capital ratio calculations. It also analysed recent trends in both accounting and regulatory supervision related to banks post the financial crisis and identifies deficiencies in the transparency of accounting versus regulatory-based capital disclosures and calculations.  
 

Resources      

 Click here to read Paul Klumpes' presentation    
 Click here to read Paul Klumpes' paper    
 Podcast - Download Paul Klumpes' interview (it will take about 20 sec to download)     
 Click here to read the summary of the event     
 

ICFR Series on Financial Reporting: Is it "Fit-for-purpose"         

 Click here to view the related information     

 

 

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