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