淺析歐盟銀行監(jiān)管機(jī)構(gòu)應(yīng)對(duì)會(huì)計(jì)準(zhǔn)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(bào)表必須按國(guó)際會(huì)計(jì)準(zhǔn)則進(jìn)行編報(bào)。由于國(guó)際會(huì)計(jì)準(zhǔn)則在確認(rèn)和計(jì)量等方面發(fā)生了重大變化，其對(duì)銀行監(jiān)管尤其是監(jiān)管資本的計(jì)算產(chǎn)生了重要影響。本文概括介紹歐盟銀行監(jiān)管機(jī)構(gòu)應(yīng)對(duì)會(huì)計(jì)準(zhǔn)則變化的做法和啟示。
關(guān)鍵詞：歐盟銀行；監(jiān)管機(jī)構(gòu)；會(huì)計(jì)準(zhǔn)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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