Transcription of Basel Committee on Banking Supervision …
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Basel Committee on Banking Supervision …
Basel Committee on Banking Supervision Consultative Document Guidelines Guidance on accounting for expected credit losses Issued for comment by 30 April 2015. February 2015. This publication is available on the BIS website ( ). Bank for International Settlements 2015. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN 978-92-9197-043-8 (print). ISBN 978-92-9197-042-1 (online). Contents Principles underlying this document .. 1. Objective and scope .. 2. Supervisory requirements for sound credit risk practices that interact with expected credit loss measurement .. 5. Supervisory evaluation of credit risk practices, accounting for expected credit losses and capital adequacy .. 21. Appendix: Supervisory requirements specific to jurisdictions applying IFRS .. 24. Guidance on accounting for expected credit losses iii Guidance on accounting for expected credit losses Principles underlying this document This supervisory guidance is structured around 11 principles.
1. The objective of this paper is to set out supervisory requirements on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting
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