Verfügbarkeit: Regulatory and Tax Treatment of Loan Loss Provisions

Regulatory and Tax Treatment of Loan Loss Provisions:

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating e...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
1. Verfasser:	Dziobek, Claudia Helene (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1996
Schriftenreihe:	IMF Policy Discussion Papers Papers on Policy Analysis and Assessment No. 96/6
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating expense and should be deducted from taxable income provided that banks adhere to consistent and strictly enforced provisioning procedures, and provided that these mirror loan default probabilities. The argument for harmonized regulatory and tax treatment of loan loss provisions can be based on the economic similarity between loan losses and depreciation of machines and equipment. Tax deductibility of loan loss provisions does not imply a tax deferral or a special subsidy for banks
Beschreibung:	1 Online-Ressource (29 p)
ISBN:	1451972008 9781451972009

Internformat

MARC


LEADER	00000nmm a2200000 cb4500
001	BV048344625
003	DE-604
005	00000000000000.0
007	cr\|uuu---uuuuu
008	220713s1996 \|\|\|\| o\|\|u\| \|\|\|\|\|\|eng d
020			\|a 1451972008 \|c 10.00 USD \|9 1-451-97200-8
020			\|a 9781451972009 \|c 10.00 USD \|9 978-1-451-97200-9
035			\|a (ZDB-1-IMF)845841777
035			\|a (OCoLC)1337120530
035			\|a (DE-599)BVBBV048344625
040			\|a DE-604 \|b ger
041	0		\|a eng
049			\|a DE-20 \|a DE-824 \|a DE-70 \|a DE-155 \|a DE-29 \|a DE-22 \|a DE-473 \|a DE-1102 \|a DE-703 \|a DE-859 \|a DE-706 \|a DE-384 \|a DE-860 \|a DE-19 \|a DE-739 \|a DE-355 \|a DE-Aug4 \|a DE-1049 \|a DE-12 \|a DE-91
100	1		\|a Dziobek, Claudia Helene \|e Verfasser \|4 aut
245	1	0	\|a Regulatory and Tax Treatment of Loan Loss Provisions \|c Dziobek, Claudia Helene
264		1	\|a Washington, D.C \|b International Monetary Fund \|c 1996
300			\|a 1 Online-Ressource (29 p)
336			\|b txt \|2 rdacontent
337			\|b c \|2 rdamedia
338			\|b cr \|2 rdacarrier
490	0		\|a IMF Policy Discussion Papers \|v Papers on Policy Analysis and Assessment No. 96/6
520	3		\|a Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating expense and should be deducted from taxable income provided that banks adhere to consistent and strictly enforced provisioning procedures, and provided that these mirror loan default probabilities. The argument for harmonized regulatory and tax treatment of loan loss provisions can be based on the economic similarity between loan losses and depreciation of machines and equipment. Tax deductibility of loan loss provisions does not imply a tax deferral or a special subsidy for banks
533			\|a Online-Ausg
856	4	0	\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|x Verlag \|z URL des Erstveröffentlichers \|3 Volltext
912			\|a ZDB-1-IMF
999			\|a oai:aleph.bib-bvb.de:BVB01-033723893
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBW01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UEI01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l LCO01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l SBR01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UER01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l SBG01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBG01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l FAN01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBT01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l FKE01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBY01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBA01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l FLA01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBM01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UPA01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l UBR01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l FHA01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l FNU01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l BSB01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext
966	e		\|u http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml \|l TUM01 \|p ZDB-1-IMF \|x Verlag \|3 Volltext

Datensatz im Suchindex

_version_	1804184192726073344
adam_txt
any_adam_object
any_adam_object_boolean
author	Dziobek, Claudia Helene
author_facet	Dziobek, Claudia Helene
author_role	aut
author_sort	Dziobek, Claudia Helene
author_variant	c h d ch chd
building	Verbundindex
bvnumber	BV048344625
collection	ZDB-1-IMF
ctrlnum	(ZDB-1-IMF)845841777 (OCoLC)1337120530 (DE-599)BVBBV048344625
format	Electronic eBook
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05174nmm a2200577 cb4500</leader><controlfield tag="001">BV048344625</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr\|uuu---uuuuu</controlfield><controlfield tag="008">220713s1996 \|\|\|\| o\|\|u\| \|\|\|\|\|\|eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1451972008</subfield><subfield code="c">10.00 USD</subfield><subfield code="9">1-451-97200-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781451972009</subfield><subfield code="c">10.00 USD</subfield><subfield code="9">978-1-451-97200-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-IMF)845841777</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1337120530</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048344625</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-20</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-70</subfield><subfield code="a">DE-155</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-22</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-1102</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-860</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-91</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Dziobek, Claudia Helene</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Regulatory and Tax Treatment of Loan Loss Provisions</subfield><subfield code="c">Dziobek, Claudia Helene</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C</subfield><subfield code="b">International Monetary Fund</subfield><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (29 p)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">IMF Policy Discussion Papers</subfield><subfield code="v">Papers on Policy Analysis and Assessment No. 96/6</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating expense and should be deducted from taxable income provided that banks adhere to consistent and strictly enforced provisioning procedures, and provided that these mirror loan default probabilities. The argument for harmonized regulatory and tax treatment of loan loss provisions can be based on the economic similarity between loan losses and depreciation of machines and equipment. Tax deductibility of loan loss provisions does not imply a tax deferral or a special subsidy for banks</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="a">Online-Ausg</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-IMF</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033723893</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBW01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UEI01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">LCO01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">SBR01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UER01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">SBG01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBG01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">FAN01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBT01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">FKE01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBY01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBA01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">FLA01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBM01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UPA01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">UBR01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">FHA01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">FNU01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">BSB01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml</subfield><subfield code="l">TUM01</subfield><subfield code="p">ZDB-1-IMF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection>
id	DE-604.BV048344625
illustrated	Not Illustrated
index_date	2024-07-03T20:13:19Z
indexdate	2024-07-10T09:35:26Z
institution	BVB
isbn	1451972008 9781451972009
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-033723893
oclc_num	1337120530
open_access_boolean
owner	DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM
owner_facet	DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM
physical	1 Online-Ressource (29 p)
psigel	ZDB-1-IMF
publishDate	1996
publishDateSearch	1996
publishDateSort	1996
publisher	International Monetary Fund
record_format	marc
series2	IMF Policy Discussion Papers
spelling	Dziobek, Claudia Helene Verfasser aut Regulatory and Tax Treatment of Loan Loss Provisions Dziobek, Claudia Helene Washington, D.C International Monetary Fund 1996 1 Online-Ressource (29 p) txt rdacontent c rdamedia cr rdacarrier IMF Policy Discussion Papers Papers on Policy Analysis and Assessment No. 96/6 Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating expense and should be deducted from taxable income provided that banks adhere to consistent and strictly enforced provisioning procedures, and provided that these mirror loan default probabilities. The argument for harmonized regulatory and tax treatment of loan loss provisions can be based on the economic similarity between loan losses and depreciation of machines and equipment. Tax deductibility of loan loss provisions does not imply a tax deferral or a special subsidy for banks Online-Ausg http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Dziobek, Claudia Helene Regulatory and Tax Treatment of Loan Loss Provisions
title	Regulatory and Tax Treatment of Loan Loss Provisions
title_auth	Regulatory and Tax Treatment of Loan Loss Provisions
title_exact_search	Regulatory and Tax Treatment of Loan Loss Provisions
title_exact_search_txtP	Regulatory and Tax Treatment of Loan Loss Provisions
title_full	Regulatory and Tax Treatment of Loan Loss Provisions Dziobek, Claudia Helene
title_fullStr	Regulatory and Tax Treatment of Loan Loss Provisions Dziobek, Claudia Helene
title_full_unstemmed	Regulatory and Tax Treatment of Loan Loss Provisions Dziobek, Claudia Helene
title_short	Regulatory and Tax Treatment of Loan Loss Provisions
title_sort	regulatory and tax treatment of loan loss provisions
url	http://elibrary.imf.org/view/IMF003/05657-9781451972009/05657-9781451972009/05657-9781451972009.xml
work_keys_str_mv	AT dziobekclaudiahelene regulatoryandtaxtreatmentofloanlossprovisions

Verfügbarkeit

Es ist kein Print-Exemplar vorhanden.

Fernleihe Bestellen Achtung: Nicht im THWS-Bestand! Volltext öffnen

MARC

Datensatz im Suchindex

Es ist kein Print-Exemplar vorhanden.

Ähnliche Einträge