Bosnia and Herzegovina : Banking Sector Supervision Core Principles Implementation Update

Tuya, José ; Schrijver, Marc

World Bank, Washington, DC

关键词: INTERNATIONAL ACCOUNTING STANDARDS;    CONSOLIDATED SUPERVISION;    FINANCIAL CONGLOMERATES;    ACCOUNTING PRINCIPLES;    EXTERNAL AUDITORS;   

RP-ID  :  98303

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This Technical Note was prepared by IMF and WBstaff in the context of the Financial SectorAssessment Program in Bosnia and Herzegovina, andoverseen by the Monetary and Capital MarketsDepartment, IMF, and the Financial and PrivateSector Development Vice Presidency, World Bank. Itcontains technical analysis and detailed informationunderpinning the FSAP’s findings andrecommendations. A review of supervisory practices was conducted to assess progress towards implementationof the Basel Committee Core Principles for Effective Banking Supervision. The system of banking supervision oversight has significantly improved since the last reviewin 2006, but shortcomings remain.