Banks and Bad Debts

Banks and Bad Debts
Author: Vivien A. Beattie
Publisher:
Total Pages: 224
Release: 1995-04-11
Genre: Business & Economics
ISBN:


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Provides a self-contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. Examines the issue from a number of different perspectives - accounting, regulatory, taxation, finance and economic - and demonstrates that there are wide national differences in the accounting treatment of bank loan losses.


Banks and Bad Debts
Language: en
Pages: 224
Authors: Vivien A. Beattie
Categories: Business & Economics
Type: BOOK - Published: 1995-04-11 - Publisher:

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Provides a self-contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. Examines the issue
Loan Loss Provisioning by International Banks
Language: en
Pages:
Authors: Vivien A. Beattie
Categories:
Type: BOOK - Published: 2000 - Publisher:

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In recent years loan loss provisions have become the major determinant of bank profitability levels and have had a significant impact upon capital adequacy meas
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
Language: en
Pages: 41
Authors: Ellen Gaston
Categories: Business & Economics
Type: BOOK - Published: 2014-09-15 - Publisher: International Monetary Fund

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Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: Inte
Accounting discretion of banks during a financial crisis
Language: en
Pages: 43
Authors: Mr.Luc Laeven
Categories: Business & Economics
Type: BOOK - Published: 2009-09-01 - Publisher: International Monetary Fund

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This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets co
Dynamic Loan Loss Provisioning
Language: en
Pages: 105
Authors: Torsten Wezel
Categories: Business & Economics
Type: BOOK - Published: 2012-05-01 - Publisher: International Monetary Fund

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This simulation-based paper investigates the impact of different methods of dynamic provisioning on bank soundness and shows that this increasingly popular macr