FSI Insights paper describes accounting and regulatory treatment of problem assets across a range of countries
Financial Stability Institute paper sets out the importance of timely recognition and loss provisioning on banks' balance sheets of non-performing assets (NPAs). Describes the role of prudential regulation and supervision in facilitating the prompt identification and measurement of NPAs, based in part on a cross-country survey. Outlines key differences in accounting standards on problem assets and provisioning across jurisdictions. Sets out policy options to enhance identification and measurement of NPAs.
Publisher:
International Organizations
Release date:
Apr 2018
Type:
Consultative, discussion and issues paper
Topics:
Credit risk, Transparency and disclosure, Accounting, actuarial and auditing , Asset classification and provisioning, Capital adequacy
Sectors:
Banking
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