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Author:Yao, Walter 

Periodic Essay
Rural banking in China

This Asia Focus report presents an overview of Chinas rural banking system, historical and recent reforms, and additional areas for improvement.
Asia Focus , Issue May

Periodic Essay
Basel II implementation in Asia

This Asia Focus report examines Basel II implementation in Asian economies and discusses key issues and challenges facing Asian banks and regulators.
Asia Focus , Issue Apr

Periodic Essay
Accounting regulatory architecture in Asia

Accounting regulatory regimes play a critical role in ensuring the reliability of financial data and the credibility of a company, and ultimately in supporting the stability of an economy. For the United States, the collapse of the Enron Corporation and the eruption of other financial statement related scandals a decade ago stand as clear reminders of the importance of reliable audit reviews and adequate regulatory oversight. These scandals led to the passage of the Sarbanes-Oxley Act of 2002 (Sarbanes- Oxley Act). This legislation created an independent accounting oversight board to ...
Asia Focus , Issue Apr

Periodic Essay
Implementing international financial reporting standards in Asia: Bringing greater transparency and comparability to Asian banks financial statements

This Asia Focus reviews the status of the implementation of International Financial Reporting Standards (IFRS) in various Asian economies, discusses the benefits of using one set of internationally accepted accounting principles, and provides some background information on the ongoing reviews of different jurisdictions' accounting practices in connection with the federal banking agencies supervision of foreign banking organizations (FBOs) that operate in the United States.
Asia Focus , Issue Mar

Periodic Essay
Recent developments in Asian deposit guarantee programs

In response to recent global financial turmoil, governments around the world have adopted various policy measures to support their respective financial systems. A number of countries in Asia have changed the terms of their deposit insurance programs to provide expanded coverage. Four economiesTaiwan, Hong Kong, Singapore, and Malaysiahave recently announced that they will provide an unlimited guarantee of all deposits on a temporary basis. The guarantees, aimed at bolstering confidence in local financial markets and ensuring that banks continue to operate normally, were announced in rapid ...
Asia Focus , Issue Oct

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