Current Approaches to the Establishment of Credit Risk Specific Provisions

The aim of the new Basel II and IFRS approaches is to make the operations of financial institutions more transparent and thus to create a better basis for the market participants and supervisory authorities to acquire information and make decisions. In the banking sector, a continuous debate is bein...

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Detalhes bibliográficos
Main Authors: Ion Nitu, Alin Eduard Nitu, Eliza Paicu
Formato: Artigo
Idioma:Inglês
Publicado em: General Association of Economists from Romania 2008-10-01
Colecção:Theoretical and Applied Economics
Assuntos:
IFRS
Basel II
Basel II targets
provision
depreciation loss
expected/unexpected loss
historical loss
depreciation indexes
significance threshold.
Acesso em linha:http://www.ectap.ro/articole/342.pdf
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