+Article 24 Valuation of assets and off-balance sheet items
---+Article 24 1.
---+Article 24 2.
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Article 24 Valuation of assets and off-balance sheet items
1. Overview
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Regulation |
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Article 24 1.
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The valuation of assets and off-balance sheet items shall be effected in accordance with the applicable accounting framework.
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Article 24 2.
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By way of derogation from paragraph 1, competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with the international accounting standards as applicable under Regulation (EC) No 1606/2002.
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
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