Series: IMF Working Papers
Author(s): Ellen Gaston , and In Song
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 05 November 2015
Keywords: Supervisory role, loan loss provisioning, IFRS implementation, banking, capital adequacy, banking supervision, bank for international settlements, bank supervisors, General, Government Policy and Regulation
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 stan...