Review of international accounting standards

Summary of document history  

This version

BCBS  | 
Other
 | 
06 April 2000
 | 
Status:  Superseded
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 |  39 pages

This report to the G7 Finance Ministers and Central Bank Governors (G7 Ministers) presents the findings and conclusions of the Basel Committee (the Committee) on its review of the International Accounting Standards Committee's (IASC) accounting standards. This review was undertaken at the request of the G7 Ministers. The Committee's Task Force on Accounting Issues (the Task Force) performed much of the actual review work. The Committee limited its review to the 15 international accounting standards (IASs) that have a significant effect on banks.