References
- Accounting Standards Committee . 1990 . SSAP 25 — Segmental Reporting , London : ASC .
- British Bankers' Association and Irish Bankers Federation . 1991 . Statement of Recommended Accounting Practice on Segmental Reporting by Banks — Exposure Draft , London : BBA and IBF .
- Committee on Banking Regulations and Supervisory Practices . 1988 . International Convergence of Capital Measurement and Capital Standards Basle
- Emmanuel , C. R. and Garrod , N. 1985 . Some Empirical Observations on Segmental Disclosure . The Investment Analyst , October : 12 – 17 .
- Emmanuel , C. R. and Garrod , N. 1987 . On the Segment Identification Issue . Accounting and Business Research , 17 ( 67 ) : 235 – 240 .
- Emmanuel , C. R. and Garrod , N.
- European Community (1989) Council Directive on a Solvency Ratio for Credit Institutions, No. 89/647/EEC.
- Gardener , E. P. M. and Molyneux , P. 1990 . Changes in Western European Banking , London : Allen & Unwin .