Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
Title:
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
Author:
Laurin, Alain.
Personal Author:
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.
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