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As many banks and other credit
institutions start offering their services globally, they should change the way
their business is conducted. This is the main reason way different
international rules become more and more popular. Among the others, Basel Committee
on Banking Supervision and the International Accounting Standards Board (IASB)
issue many important rules that are implementing into banking sector. This
paper is going to present the most important Basel Committee’s and the IASB’s
standards which affect banking activity. |
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