Concentration risk and Conceptual framework: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/)
 
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1. ''Bank funding''.
1. ''International Financial Reporting Standards''.


In bank funding, concentration risk arises when funding is sourced from too small a number of depositors, or an insufficiently diverse range of market instruments or sectors.
The Conceptual Framework for Financial Reporting, which sets out fundamental concepts for financial reporting and aims to ensure that Reporting Standards are conceptually consistent and that similar transactions are treated the same way.
 
Also known as ''funding concentration risk''.




2.
2.


Exposure to losses from holding too narrow a range of investment assets, particularly exposure to credit losses.
Similar overarching guidelines in other contexts.
 


==See also==
*[[Concentration]]
* [[Credit concentration risk]]
*[[Funding risk]]
*[[Herfindahl index]]
*[[Monopoly]]
*[[Cash concentration]]
*[[Concentrate]]


[[Category:Financial_risk_management]]
== See also ==
* [[International Accounting Standards]]
* [[International Financial Reporting Standards]]

Revision as of 08:35, 2 May 2018

1. International Financial Reporting Standards.

The Conceptual Framework for Financial Reporting, which sets out fundamental concepts for financial reporting and aims to ensure that Reporting Standards are conceptually consistent and that similar transactions are treated the same way.


2.

Similar overarching guidelines in other contexts.


See also

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