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...
| Autor Principal: | Gaston, Ellen |
|---|---|
| Outros autores: | Song, In |
| Formato: | Revista |
| Idioma: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2015.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2014/170 |
| Acceso en liña: | Full text available on IMF |
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