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Yards implementation of Basel prudential framework and IFRS: some ideas for African banks.

Sidibe, Tidiani (2015): Yards implementation of Basel prudential framework and IFRS: some ideas for African banks.

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Abstract

This article is striving to present the Basel prudential framework (Basel II and Basel III) following the international financial crisis from 2007 to 2008 and interfer ences with IAS / IFRS-IASB. Clearly these two sites for African banks are structuring projects under the path taken by their European counterparts. The purpose of this document is to present the two standards in a brief and succinct manner to facilitate understanding and issues related thereto to readers; and show some interference between them and justify the usefulness of conducting two projects simultaneously in order to save budgetary burdens.

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