Ishtirok etish va hamkorlikni rivojlantirish orqali

Ishtirok etish va hamkorlikni rivojlantirish orqali

• Ishtirok etish va hamkorlikni rivojlantirish orqali
• mamlakatlar/rivojlanayotgan bozorlar
• Prudensial nazorat bilan bog'liq barcha asosiy xalqaro organlar o'z huquqlariga ega
• a'zolikda sanoati rivojlangan mamlakatlar ustunlik qiladi, rivojlanayotgan davlatlar esa
• odatda XVF, Jahon banki va boshqalar tomonidan yordam va kredit paketlarini oluvchilar. Biroq,
• Rivojlanayotgan bozor davlatlarining kengroq ishtiroki, agar xalqaro moliya bo'lsa, juda muhimdir
• barqarorlikka erishish kerak va bu sodir bo'la boshladi. Masalan, 13 tasi paydo bo'lmoqda
• bozor markaziy banklari farqli o'laroq, Xalqaro hisob-kitoblar banki a'zolari hisoblanadi
• tashkil etilgan paytda uning asosan g'arbiy yo'nalishi. Bazelning asosiy tamoyillari

• Participation and cooperation by developing countries/emerging markets
• All of the key international bodies concerned with prudential supervision have their memberships dominated by the industrialised countries, while the developing nations are normally the recipients of aid and loan packages by the IMF, World Bank, etc. However, greater participation of the emerging market countries is vital if international financial stability is to be achieved, and this is beginning to happen. For example, 13 emerging market central banks are members of the Bank for International Settlements, in contrast to its predominantly western focus at the time of its establishment. The Basel Core Principles Liaison Committee has members drawn from developing nations.

Harmonisation of accounting standards

• Harmonisation of accounting standards
• There are significant differences in the application of accounting standards, even among industrialised countries. In the United States, pre-Enron, the standards were used to ensure that those looking at a firm’s accounts would get a ‘‘true and fair view’’ of the firm. The result was a proliferation of accounting rules which, in Europe, are regarded as too onerous. Also, many non-Anglo Saxon countries view firms’ accounts as serving a different purpose, such as providing information to creditors and employees. For example, in Germany, methods (e.g. for depreciation) using published accounts must be approved by the tax authorities because tax is determined from the published profits. By contrast, tax authorities in Anglo Saxon countries do not use these accounts to assess tax. In the USA, the Sarbanes–Oxley Act (2002) introduced new, stricter rules designed to prevent a repeat of the poor accounting practices discovered after the spectacular problems uncovered at the bankrupt Enron and WorldCom. External auditors for a firm may no longer offer consulting services, and there are strict new corporate governance rules which apply to all employees and directors of a company. CEOs and CFOs must certify the health of all reports filed with the Securities and Exchange Commission, and face stiff fines/prison sentences if they certify false accounts. A new independent board is to oversee the accounting profession

• Aloqa qo'mitasi rivojlanayotgan davlatlardan a'zolardan iborat.
• Buxgalteriya hisobi standartlarini uyg'unlashtirish
• Buxgalteriya hisobi standartlarini qo'llashda sezilarli farqlar mavjud, hatto ular orasida
• sanoati rivojlangan mamlakatlar. Qo'shma Shtatlarda, Enrongacha bo'lgan standartlarni ta'minlash uchun foydalanilgan
• firmaning hisob-kitoblarini ko'rib chiqayotganlar firma haqida "haqiqiy va adolatli ko'rinish" ga ega bo'ladilar. Natija
• Evropada juda og'ir deb hisoblangan buxgalteriya qoidalarining ko'payishi edi. Shuningdek,
• anglo-sakson bo'lmagan ko'plab mamlakatlar firmalarning hisoblarini boshqa maqsadlarga xizmat qiladi, masalan
• kreditorlar va xodimlarga ma'lumot berish. Masalan, Germaniyada usullar (masalan,
• amortizatsiya uchun) chop etilgan hisoblar yordamida soliq organlari tomonidan tasdiqlangan bo'lishi kerak, chunki
• soliq e'lon qilingan foydadan aniqlanadi