Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations

Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations

In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standar...

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Bibliographic Details
Main Authors: Caruso, Ezio, D'Hulster, Katia, Kliatskova, Tatsiana, Ortiz, Juan
Format: Report
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
INTERNATIONAL FINANCIAL REPORTING STANDARDS
ACCOUNTING STANDARDS
BASEL COMMITTEE ON BANKING SUPERVISION
LOAN LOSS PROVISION
PRUDENTIAL REGULATIONS
FINANCIAL OVERSIGHT
Online Access:http://documents.worldbank.org/curated/en/700511616757978211/Accounting-Provisioning-Under-the-Expected-Credit-Loss-Framework-IFRS-9-in-Emerging-Markets-and-Developing-Economies-A-Set-of-Policy-Recommendations
http://hdl.handle.net/10986/35373

Internet

http://documents.worldbank.org/curated/en/700511616757978211/Accounting-Provisioning-Under-the-Expected-Credit-Loss-Framework-IFRS-9-in-Emerging-Markets-and-Developing-Economies-A-Set-of-Policy-Recommendations
http://hdl.handle.net/10986/35373

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