Current Approaches to the Establishment of Credit Risk Specific Provisions

Current Approaches to the Establishment of Credit Risk Specific Provisions

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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:
IFRS
Basel II
Basel II targets
provision
depreciation loss
expected/unexpected loss
historical loss
depreciation indexes
significance threshold.
Online Access:http://www.ectap.ro/articole/342.pdf

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