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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| Format: | Revue |
| Langue: | English |
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Washington, D.C. :
International Monetary Fund,
2015.
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| Collection: | IMF Working Papers; Working Paper ;
No. 2014/170 |
| Accès en ligne: | Full text available on IMF |