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The Impacts of IAS—IFRS on Cooperative Banking

In: Cooperative Banking: Innovations and Developments

Author

Listed:
  • M. Cotugno

Abstract

The aim of Regulation (EC) no. 1606/2002 of the European Parliament on the application of international accounting standards is to harmonize the financial information presented by publicly traded companies, in order to ensure a high degree of transparency and comparability of financial statements (Commission of the European Communities, 2003).

Suggested Citation

  • M. Cotugno, 2009. "The Impacts of IAS—IFRS on Cooperative Banking," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Vittorio Boscia & Alessandro Carretta & Paola Schwizer (ed.), Cooperative Banking: Innovations and Developments, chapter 10, pages 209-227, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-0-230-23578-6_10
    DOI: 10.1057/9780230235786_10
    as

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