Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
|Subject||Bank loans -- Developing countries -- Evaluation.
Bank loans -- Evaluation. -- fast -- (OCoLC)fst00826710
Bankkredit. -- swd
BUSINESS & ECONOMICS -- Banks & Banking. -- bisacsh
Loans, Foreign -- Developing Countries.
Prêts bancaires -- Nouveaux pays industrialisés -- Évaluation.
Prêts bancaires -- Pays industrialisés -- Évaluation.
This research report looks at the loan classification and provisioning practices used in a broad variety of countries in terms of size, location and level of financial development. Aspects covered include: classifications of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and the role of external auditors.