Реферат: Accounting rules for regulations in banking sector

4. Council Directive 89/299/EEC of 17 April 1989 on the own funds of credit institutions, Official journal No. L. 124, 05/05/1989 P. 0016–0020.

5. Council Directive 92/30/EEC of 6 April 1992 on the supervision of credit institutions on a consolidated basis, Official journal No. L. 110, 280/04/1992 P. 0052–0058.

6. Council Directive 92/121/EEC of 21 December 1992 on the monitoring and control of large exposures of credit institutions, Official journal No. L. 029, 05/02/1992 P. 0001–0008.

7. Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (Official journal No. L. 122, 14/08/1978 P. 0011–0031.

8. Seventh Council Directive 83/349/EEC of 13 July 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts, Official journal No. L. 193, 18/07/1983 P. 0001–0017.

9. Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out statutory audits of accounting documents, Official journal No. L. 126, 12/05/1984 P. 0020–0026.

10. Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions, Official journal No. L. 372, 31/12/1986 P. 0001–0017.

11. The New Basel Capital Accord: an explanatory note, Secretariat of the Basel Committee on Banking Supervision, Bank for International Settlements, January 2001, p. 3.

12. International Financial Reporting Standard 30 – Disclosures in the Financial Statements of Banks and Similar Financial Institutions, International Accounting Standards Board, London 2001.

13. International Financial Reporting Standard 32 – Financial Instruments: Disclosure and Presentation, International Accounting Standards Board, London 2001.

14. International Financial Reporting Standard 39 – Financial Instruments: Recognition and Measurement, International Accounting Standards Board, London 2001.

15. International Financial Reporting Standard 37 – Provisions, Contingent Liabilities and Contingent Assets, International Accounting Standards Board, London 2001.