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对实施国际财务报告准则(IFRS)的国家来说,银行贷款损失准备金计提受两套体系的影响:国际会计准则(IAS)第39号和巴塞尔体系。本文讨论了会计和监管体系在计提贷款损失准备金方面的不同,以及在不同的视角下或缺乏IFRS的指引下,监管者面临的挑战,并建议监管者采取措施帮助银行在满足监管要求和资本要求的同时,也符合会计准则的要求。
For countries implementing International Financial Reporting Standards (IFRSs), the provision for bank loan loss provisions is influenced by two sets of systems: IAS 39 and the Basel System. This article discusses the differences between accounting and regulatory systems in setting aside loan loss provisions and the challenges that regulators face under different perspectives or in the absence of IFRS and recommends that regulators take steps to help banks meet regulatory requirements and / Capital requirements, but also in line with accounting standards.