Holdings: Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

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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Main Author:	Gaston, Ellen (Author)
Format:	Electronic eBook
Language:	English
Published:	Washington, D.C International Monetary Fund 2014
Series:	IMF Working Papers Working Paper No. 14/170
Online Access:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Summary:	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
Physical Description:	1 Online-Ressource (41 p)
ISBN:	1484381122 9781484381120

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spelling	Gaston, Ellen Verfasser aut Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS Gaston, Ellen Washington, D.C International Monetary Fund 2014 1 Online-Ressource (41 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 14/170 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 Online-Ausg Song, Inwon Sonstige oth http://elibrary.imf.org/view/IMF001/21632-9781484381120/21632-9781484381120/21632-9781484381120.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Gaston, Ellen Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title_auth	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title_exact_search	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title_exact_search_txtP	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title_full	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS Gaston, Ellen
title_fullStr	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS Gaston, Ellen
title_full_unstemmed	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS Gaston, Ellen
title_short	Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
title_sort	supervisory roles in loan loss provisioning in countries implementing ifrs
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