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Keeping an eye on cash: bank accounting

Article Abstract:

Accounting regulatory bodies worldwide are adopting stricter rules for bank cash flow accounting. The Financial Accounting Standards Board tightened their regulations in 1988, while the UK's Accounting Standards Board took action in 1991. The International Accounting Standards Committee will act in 1992.

Publisher: Economist Newspaper Ltd.
Publication Name: The Economist (UK)
Subject: Business, international
ISSN: 0013-0613
Year: 1992

Standards, Accounting, Cash flow

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Uncook the books

Article Abstract:

The Financial Accounting Standards Board is proposing rules that would require companies to accurately account for their assets and liabilities. Under current rules, banks can manipulate their accounting through practices such as collecting on securities with rising values and hiding losses from others.

Publisher: Economist Newspaper Ltd.
Publication Name: The Economist (UK)
Subject: Business, international
ISSN: 0013-0613
Year: 1992

Laws, regulations and rules, Financial Accounting Standards Board

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Subjects list: Banking industry, Accounting and auditing

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