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Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Source: 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

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...

IV Risks of Deflation

IV Risks of Deflation »

Source: Deflation : Determinants, Risks, and Policy Options

Series: Occasional Papers

Author(s): Taimur Baig , Jörg Decressin , Tarhan Feyzioglu , Manmohan Kumar , and Chris Faulkner-MacDonagh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2003

ISBN: 9781589062276

Keywords: inflation, monetary policy, aggregate demand, money supply, low inflation

This section provides an assessment of conjunctural deflation risks in the world economy. It shows that deflationary pressures have risen in several countries, and that the susceptibility to deflation is hig...

Back Matter

Back Matter »

Source: Deflation : Determinants, Risks, and Policy Options

Series: Occasional Papers

Author(s): Taimur Baig , Jörg Decressin , Tarhan Feyzioglu , Manmohan Kumar , and Chris Faulkner-MacDonagh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2003

ISBN: 9781589062276

Keywords: inflation, monetary policy, aggregate demand, money supply, low inflation

Deflation can be costly and difficult to anticipate, and concerns of a generalized decline in prices in both industrial and emerging market economies have increased recently. This paper investigates the causes and...

Back Matter

Back Matter »

Source: World Economic Outlook : September 1984

Series: Occasional Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 August 1984

ISBN: 9781557750860

Keywords: current account, oil exporting countries, exports of goods, exporters, official creditors

Recent indicators suggest that activity in the world economy is strengthening more rapidly than projected by the staff six months ago. This is especially true of the United States, but the staff has also revised up...

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...