Basel Committee - Accounting and auditing

Supervisory guidance on the use of the fair value option for financial instruments by banks

Introduction to 'Supervisory guidance on the use of the fair value option for financial instruments by banks'

Sound credit risk assessment and valuation for loans

Introduction to 'Sound credit risk assessment and valuation for loans'

For information only: First Public Report of the Public Interest Oversight Board

First Public Report of the Public Interest Oversight Board - May 2006

Sound credit risk assessment and valuation for loans - consultative document

Supervisory guidance on the use of the fair value option by banks under International Financial Reporting Standards - consultative document

Abstract of 'Supervisory guidance on the use of the fair value option by banks under International Financial Reporting Standards' (Basel Committee Publications No. 114 - July 2005)

Compliance and the compliance function in banks

Abstract of'Compliance and the compliance function in banks' (Basel Committee Publications No. 113 - April 2005)

The compliance function in banks

Consultative document of the Basel Committee on Banking Supervision on 'The compliance function in banks' (Basel Committee Publications No. 103 - October 2003)

Internal Audit in Banks and the Supervisor's Relationship with Auditors: A Survey

Basel Committee on Banking Supervision: Internal Audit in Banks and the Supervisor's Relationship with Auditors: A Survey (Basel Committee Publications No. 92 - August 2002)

Other languages: Español

The relationship between banking supervisors and banks' external auditors

Internal audit in banks and the supervisor's relationship with auditors

Basel Committee review of international accounting standards

Sound Practices for Loan Accounting and Disclosure

Other languages: Deutsch Français Italiano

Survey of disclosures about trading and derivatives activities of banks and securities firms 1997

Sound Practices for Loan Accounting, Credit Risk Disclosure and Related Matters

Other languages: Deutsch Italiano

Framework for Internal Control Systems in Banking Organisations

Other languages: Deutsch Français Italiano

The audit of international commercial banks (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)

Abstract of the The audit of international commercial banks - an international statement issued by the International Auditing Practices Committee after consultation with the Basel Committee (Basel Committee publications - February 1990)

The relationship between bank supervisors and external auditors (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)

Abstract of the The relationship between bank supervisors and external auditors - a statement issued by the International Auditing Practices Committee after consultation with the Basel Committee (Basel Committee publications - July 1989)

Basel Committee: The relationship between bank supervisors and external auditors (Joint task force)

Abstract of the The relationship between bank supervisors and external auditors - Joint Task force document (Basel Committee publications - December 1987)

Basel Committee: Interbank confirmation procedures

Abstract of the Interbank confirmation procedures - International statement issused by the International Federation of Accountants (Basel Committee publications - February 1984)