Transcription of Basel Committee on Banking Supervision
{{id}} {{{paragraph}}}
Basel Committee on Banking Supervision Guidance on credit risk and accounting for expected credit losses December 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 978-92-9197-386-6 (print) ISBN 978-92-9197-387-3 (online) Guidance on credit risk and accounting for expected credit losses iii Contents Principles underlying this document .
Guidance on credit risk and accounting for expected credit losses iii Contents ... 2. In June 2006, the Basel Committee on Banking Supervision (“the Committee”) issued supervisory guidance on . ... document replaces the Committee’s June 2006 guidance. 3. This paper provides banks with supervisory guidance on how the ECL accounting model ...
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}