淺析歐盟銀行監管機構應對會計準則變化的做法

摘要：按照歐盟執委會的要求，自2005年起，在歐盟的'上市公司的合併報表必須按國際會計準則進行編報。由於國際會計準則在確認和計量等方面發生了重大變化，其對銀行監管尤其是監管資本的計算產生了重要影響。本文概括介紹歐盟銀行監管機構應對會計準則變化的做法和啟示。
關鍵詞：歐盟銀行；監管機構；會計準則
Abstract: According to EU commission's request, from 2005, must carry on European Union's To be listed's combined statements according to the international accounting standards edits the newspaper. Because the international accounting standards were confirming and aspects and so on measurement have had the tremendous change, it supervised the capital to the banking supervision the computation to have the material effect particularly. This article summary introduced that the European Union banking supervision organization deals with the accounting standards change the procedure and the enlightenment. key word: European Union Bank; Supervision organization; Accounting standards