Supervisory roles in loan loss provisioning in countries implementing IFRS

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan...

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Veröffentlicht in:	IMF working paper 2014-09, Vol.14 (170), p.1
Hauptverfasser:	Gaston, Ellen, Song, In Won
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting standards Bad debts Bank loans Banks (Finance) Basler Akkord Einführung Financial statements IFRS Kreditrisiko Kreditsicherung
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creator	Gaston, Ellen Song, In Won
description	Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
doi_str_mv	10.5089/9781484381120.001
format	Article
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subjects	Accounting Accounting standards Bad debts Bank loans Banks (Finance) Basler Akkord Einführung Financial statements IFRS Kreditrisiko Kreditsicherung
title	Supervisory roles in loan loss provisioning in countries implementing IFRS
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