haku: @indexterm MIDDLE EAST / yhteensä: 236
viite: 151 / 236
Tekijä: | |
Otsikko: | Accountancy: Bank audit. Part 2: Abreast of the trend. |
Lehti: | Banker
1989 : OCT, VOL. 139:764, p. 18-23 |
Asiasana: | BANKING AUDITING JAPAN USA MIDDLE EAST |
Kieli: | eng |
Tiivistelmä: | Second in series of surveys on bank auditors in different regulatory frameworks covering Japan, the US and the Middle East. Japanese cost accounting model. Losses and bad debts charged against income. Changes: wider range of bank services. US savings and loan associations. Federal or state charter. federal Home Loan Bank Board. Generally accepted accounting principles. Financial Accounting Standards Board. Banks in Gulf Cooperation Council states. Central banks. Standards of reporting. Pressure for more disclosure. Problems. Loans and other credit risks. Loan-loss provisions. Fees. Assets. Liabilities. |
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