Basel Committee - Accounting and auditing

Date Titles
Apr 2017

Prudential treatment of problem assets - definitions of non-performing exposures and forbearance

Mar 2017

Regulatory treatment of accounting provisions - interim approach and transitional arrangements

Oct 2016

Regulatory treatment of accounting provisions - interim approach and transitional arrangements - consultative document

Oct 2016

Regulatory treatment of accounting provisions - discussion document

Dec 2015

Guidance on credit risk and accounting for expected credit losses

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Feb 2015

Guidance on accounting for expected credit losses - consultative document

Also available in:

Mar 2014

External audits of banks - final document

Also available in:

Mar 2013

External audits of banks - consultative document

Jun 2012

The internal audit function in banks - final document

Dec 2011

Application of own credit risk adjustments to derivatives - consultative document

Dec 2011

The internal audit function in banks - consultative document

Aug 2009

Guiding principles for the replacement of IAS 39

Apr 2009

Supervisory guidance for assessing banks' financial instrument fair value practices - final paper

Dec 2008

External audit quality and banking supervision

Nov 2008

Supervisory guidance for assessing banks' financial instrument fair value practices - consultative paper

Jun 2008

Fair value measurement and modelling: An assessment of challenges and lessons learned from the market stress

Jun 2006

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

Jun 2006

Sound credit risk assessment and valuation for loans - final document

May 2006

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

Jul 2005

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

Apr 2005

Compliance and the compliance function in banks - final document

Oct 2003

The compliance function in banks - consultative document

Aug 2002

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

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Jan 2002

The relationship between banking supervisors and banks' external auditors

Aug 2001

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

Feb 2001

The relationship between banking supervisors and banks' external auditors

Jul 2000

Internal audit in banking organisations and the relationship of the supervisory authorities with internal and external auditors

Apr 2000

Review of international accounting standards

Jul 1999

Sound Practices for Loan Accounting and Disclosure

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Sep 1998

Framework for Internal Control Systems in Banking Organisations

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Jan 1998

Framework for the Evaluation of Internal Control Systems

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Feb 1990

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

Jul 1989

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

Dec 1987

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

Feb 1984

Interbank confirmation procedures