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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
General Association of Economists from Romania
2008-10-01
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Series: | Theoretical and Applied Economics |
Subjects: | |
Online Access: | http://www.ectap.ro/articole/342.pdf |