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Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Volume/Issue: 2014/170

Series: IMF Working Papers

Author(s): Ellen Gaston , and In Song

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2015

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781513590479.001

ISBN: 9781513590479

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...

Russian Federation
			: Report on the Observance of Standards and Codes-Fiscal Transparency Module

Russian Federation : Report on the Observance of Standards and Codes-Fiscal Transparency Module »

Volume/Issue: 2004/288

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 September 2004

DOI: http://dx.doi.org/10.5089/9781451833058.002

ISBN: 9781451833058

Keywords: budget law, budget code, budget execution, annual budget

This report on the Russian Federation's Observance of Standards and Codes reports on the fiscal transparency module. Russia has achieved considerable progress in fiscal transparency and financial management since 1...