Bank Loan-Loss Provisioning, Methodology and Application
Language: en
Pages: 36

Bank Loan-Loss Provisioning, Methodology and Application

Authors: Jean Dermine
Categories:
Type: BOOK - Published: 2004 - Publisher:

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A fair level of provisions on bad and doubtful loans is an essential input in mark-to-market accounting, and in the calculation of bank capital and solvency. Fe
Accounting discretion of banks during a financial crisis
Language: en
Pages: 43

Accounting discretion of banks during a financial crisis

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

Dynamic Loan Loss Provisioning

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
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
Language: en
Pages: 64

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries

Authors: Alain Laurin
Categories: Bank loans
Type: BOOK - Published: 2003 - Publisher: World Bank Publications

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International Convergence of Capital Measurement and Capital Standards
Language: en
Pages: 294

International Convergence of Capital Measurement and Capital Standards

Authors:
Categories: Bank capital
Type: BOOK - Published: 2004 - Publisher: Lulu.com

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