Template-Type: ReDIF-Article 1.0

Author-Name: Eva Kissne Ladanyi
Author-Workplace-Name: Magyar Nemzeti Bank
Author-Email: kissne1960eva@gmail.com
Author-Person:  

Title: The Role of Financial Information in European Banking Regulation - The Past, Present and Future of FINREP

Abstract: European banks have been providing financial information to their supervisory
authorities for ten years under the single FINREP reporting system developed by the
European Banking Authority. This article reviews the role of financial information,
and in particular the application of IFRS, in the consolidation of European banking
regulation, the specificities of the FINREP reporting system, which presents bank
financial information in a comparable way, and the possibilities and limitations of
the statistical use of financial data.

Classification-JEL:
Keywords:
Pages: 210-218
Volume: 23
Issue: 3
Year: 2024
File-URL: https://en-hitelintezetiszemle.mnb.hu/letoltes/fer-23-3-fa2-kissne-ladanyi.pdf
File-Format: Application/pdf
Handle: RePEc:mnb:finrev:v:23:y:2024:i:3:p:210-218