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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2014
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| Schriftenreihe: | IMF Working Papers
Working Paper No. 14/170 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 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 |
| url | http://elibrary.imf.org/view/IMF001/21632-9781484381120/21632-9781484381120/21632-9781484381120.xml |
| work_keys_str_mv | AT gastonellen supervisoryrolesinloanlossprovisioningincountriesimplementingifrs AT songinwon supervisoryrolesinloanlossprovisioningincountriesimplementingifrs |