Author information:
Éva Kissné Ladányi https://orcid.org/0009-0005-7423-041X: Magyar Nemzeti Bank, Statistician. E-mail: kissne1960eva@gmail.com
Abstract:
European banks have been providing financial information to their supervisory authorities for ten years under the single FINREP reporting system developed by the European Banking Authority. This article reviews the role of financial information, and in particular the application of IFRS, in the consolidation of European banking regulation, the specificities of the FINREP reporting system, which presents bank financial information in a comparable way, and the possibilities and limitations of the statistical use of financial data.
Cite as (APA):
Kissné Ladányi, É. (2024). The Role of Financial Information in European Banking Regulation – The Past, Present and Future of FINREP. Financial and Economic Review, 23(3), 210–218. https://hitelintezetiszemle.mnb.hu/en/fer-23-3-fa2-kissne-ladanyi
Column:
Feature Article - Challenges of the 21st Century
References:
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