淺析歐盟銀行監管機構應對會(huì )計準則變化的做法

摘要：按照歐盟委員會(huì )的要求，自2005年起，在歐盟的上市公司的合并報表必須按國際會(huì )計準則進(jìn)行編報。由于國際會(huì )計準則在確認和計量等方面發(fā)生了重大變化，其對銀行監管尤其是監管資本的計算產(chǎn)生了重要影響。本文概括介紹歐盟銀行監管機構應對會(huì )計準則變化的做法和啟示。
關(guān)鍵詞：歐盟銀行；監管機構；會(huì )計準則
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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