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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