Consultative paper issued by the
Basle Committee on Banking Supervision

Issued for comment by 15^th March 1999  

Basle

October 1998

Task Force on Accounting Issues of the Basle Committee on Banking Supervision

Table of Contents

Executive Summary

List of Sound Practices

I. Introduction

II. Foundation for Sound Accounting

III. Accounting for Loans

IV. Public Disclosure

V. Emerging Issues

VI. Role of Supervisor