Transcription of Basel Committee on Banking Supervision
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Basel Committee on Banking Supervision
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 .. 1 Introduction .. 2 Supervisory guidance for credit risk and accounting for expected credit losses .. 6 Supervisory evaluation of credit risk practices, accounting for expected credit losses and capital adequacy .. 20 Appendix: Supervisory guidance specific to banks applying IFRS.
The FASB issued its proposed standard on expected credit losses in December 2012, and the tentative decisions ... For example, the Basel capital framework’s expected loss calculation for regulatory capital, as currently stated, differs from accounting in that the ECL Basel capital frameworkprobability of default ’s may be ...
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