Basel II 

    Published February 02, 2009

    Basel II is an effort by international banking supervisors to update the original international bank capital accord (Basel I), which has been in effect since 1988. The Basel Committee on Banking Supervision, on which the United States serves as a participating member, developed the current proposals. They aim to improve the consistency of capital regulations internationally, make regulatory capital more risk sensitive, and promote enhanced risk-management practices among large, internationally active banking organizations.

    View more information




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.