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Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
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Financial Reporting for Financial Instruments develops the foundational knowledge related to financial instruments and the markets in which they trade, financial institutions and their internal decision-making and external circumstances, and currently required and credible alternative financial reporting for financial instruments. It provides an introduction to fundamental issues in financial reporting for financial instruments that is accessible to readers who do not have extensive prior knowledge of structured finance transactions and of the accounting for those transactions.
This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Rules are no longer merely made by states, but increasingly by international organizations and other international bodies. At the same time these rules do impact the daily life of citizens and companies as it has become increasingly difficult to draw dividing lines between international, EU and domestic law. This book introduces the notion of a ~multilevel regulationa (TM) as a way to study these normative processes and the interplay between different legal orders. It indicates that many rules in such areas as trade, financial cooperation, food safety, pharmaceuticals, security, terrorism, civil aviation, environmental protection or the internet find their origin in international cooperation. Apart from mapping multilevel regulation on the basis of a number of case studies, the book analyses its consequences in relation to forms of legal protection and legitimacy. In that respect it proposes an agenda for research to study how to cope with multilevel regulation. This work offers valuable resources for researchers involved in studying the interplay between international, European and domestic law. For practitioners it offers background information on the ways in which many international rules come into being.
Abstract: Recent accounting changes, for the first time, permit the use of fair value in the primary financial statements for held-to-maturity (HTM) bank loans. While the use of fair value has historically attracted significant discussion and debate, there is little information in the public domain on how banks would measure fair value or use it in loan management. This study presents and analyzes results from in-depth discussions with seven large internationally-active banks on their fair value use and measurement for HTM commercial loans and commitments. The objectives of the discussions and those of the study are to: identify the extent to which fair value is used for HTM commercial loan facilities and how it is used; describe valuation methodologies used and consider the roles of market price sources and modeling and their relative importance in fair value estimation; consider model validation and price verification; draw conclusions as permitted and suggest areas for future research.

Canada

International Monetary Fund. Monetary and Capital Markets Department

Published: 2014-03-07

Total Pages: 239


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This paper focuses on the IMF report on detailed assessment of observance of Basel Core Principles (BCP) for effective banking supervision in Canada. The Canadian banking supervisor (OSFI) adopts a close and cooperative approach that supports the close network of federal authorities in identifying and seeking to mitigate prudential risks to the federal system. As a world-leading regulator, OSFI could be expected to issue a comprehensive suite of risk management standards to be available to all banks, even if at a relatively high level or based largely on Basel Committee for Banking Supervision guidance.