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:: Volume 7, Issue 28 (Quarterly Journal of Fiscal and Economics Policies 2020) ::
2020, 7(28): 145-177 Back to browse issues page
domestic and international regulations and standards for risk disclosure in banks
Mandana Taheri , Ali Rahmani, Gholamreza Soleimani
mbri and Faculty of Social Sciences and Economics, University of Alzahra
Abstract:   (898 Views)
Reporting by stakeholder groups, especially shareholders, has always been a demand And reporting and disclosure for the banking network is important. In Iran, banks require disclosing and reporting information and financial and economic events, but there are many international rules and standards for this disclosure. In addition, domestic regulations and requirements are also unclear due to the dispersion and lack of a suitable risk-disclosure framework for banks; his has created a research gap in this area. This paper uses a qualitative content analysis method, focusing on four standards and regulations includes IFRS No.7, IFSB No.4, enhanced risk disclosure FSB, BIS Pillar3 investigates the disclosure requirements and items at the international requirement And we extract the framework for risk disclosure based on international standards and regulations. In addition, by reviewing internal regulations, we identify the framework or model for risk disclosure of risk in Iranian banks that these frameworks analyze in a comparative way.
Keywords: bank, Accounting Disclosure Circulars and Regulations, International Financial Reporting Standard No. 7, Islamic Financial Services Boards Standards No. 4, Banking Institution Supervision Pillar 3, and enhanced of risk disclosure in banks Financial Stabil
Full-Text [PDF 1159 kb]   (143 Downloads)    
Type of Study: Applicable | Subject: Special
Received: 2019/05/7 | Accepted: 2020/07/6 | Published: 2021/03/19
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taheri M, rahmani A, soleimani G. domestic and international regulations and standards for risk disclosure in banks. quarterly journal of fiscal and Economic policies. 2020; 7 (28) :145-177
URL: http://qjfep.ir/article-1-1009-en.html


Volume 7, Issue 28 (Quarterly Journal of Fiscal and Economics Policies 2020) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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