Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality
نویسندگان
چکیده
منابع مشابه
the investigation of the relationship between type a and type b personalities and quality of translation
چکیده ندارد.
on the relationship between using discourse markers and the quality of expository and argumentative academic writing of iranian english majors
the aim of the present study was to investigate the frequency and the type of discourse markers used in the argumentative and expository writings of iranian efl learners and the differences between these text features in the two essay genres. the study also aimed at examining the influence of the use of discourse markers on the participants’ writing quality. to this end the discourse markers us...
15 صفحه اولThe Impact of Provisioning Policies on Non-Performing Loans
The Central Bank has specific regulations, including asset classification guidelines and how to perform loan’s loss provisioning to oversee banks and credit institutions. The Central Bank seeks to improve the quality of the loan and reduce the amount of non-performing loans by reducing the revenues of the bank or credit institution through imposing fine on balance of each of the categories of n...
متن کاملFactors Affecting the Creation of Non-Performing Loans in the Iranian banking Industry and estimating the Effects of its measurement based on the implementation of IFRS requirements
How to identify, measure and Write-Off of Non-Performing loans under Iranian accounting standards is significantly different from IFRS. The purpose of this study is to identify the factors affecting the creation and increase of Non-Performing loans (NPLs) in the Iranian banking industry and the effects of measuring it through the implementation of IFRS. In this regard, after conducting a System...
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ژورنال
عنوان ژورنال: Journal of Banking Regulation
سال: 2017
ISSN: 1745-6452,1750-2071
DOI: 10.1057/s41261-017-0058-8