Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
by
Laurin, Alain.
Title
:
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
Author
:
Laurin, Alain.
Personal Author
:
Laurin, Alain.
Physical Description
:
1 online resource (60 pages)
Contents
:
TABLE OF CONTENTS -- Cover -- Title -- Foreword -- Abstract -- Acknowledgments -- 1 Introduction -- 2 Regulatory and Supervisory Authority -- 3 Loan Classification -- 4 Classification of Multiple Loans -- 5 Guarantees and Collateral -- 6 Loan Reviews by Banks -- 7 Classification of Restructured Troubled Loans -- 8 Provisioning Issues -- 9 Monitoring and Enforcement -- 10 The Tax Treatment of Loan Loss Provisions -- 11 Disclosure -- 12 The Role of External Auditors -- 13 Conclusion -- References -- TABLES.
Local Note
:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Subject Term
:
Bank loans -- Developing countries -- Evaluation.
Genre
:
Electronic books.
Added Author
:
Majnoni, Giovanni.
Staff, World Bank.
Electronic Access
:
| Library | Material Type | Item Barcode | Shelf Number | Status |
|---|
| IYTE Library | E-Book | 1299773-1001 | HG1642 .D44 -- B36 2003 EB | Ebrary E-Books |