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...

Полное описание

Сохранить в:
Библиографические подробности
Главные авторы: Ion Nitu, Alin Eduard Nitu, Eliza Paicu
Формат: Artigo
Язык:Inglês
Опубликовано: General Association of Economists from Romania 2008-10-01
Серии:Theoretical and Applied Economics
Предметы:
IFRS
Basel II
Basel II targets
provision
depreciation loss
expected/unexpected loss
historical loss
depreciation indexes
significance threshold.
Online-ссылка:http://www.ectap.ro/articole/342.pdf
Метки: Добавить метку
Нет меток, Требуется 1-ая метка записи!

Схожие документы