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Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations
Caruso, Ezio; D'Hulster, Katia; Kliatskova, Tatsiana; Ortiz, Juan
(2021)
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued ...
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range ...
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July ...
The Next Wave of Suptech Innovation : Suptech Solutions for Market Conduct Supervision
World Bank
(2021-03-01)
Around the world, financial sector supervisors are experiencing a profound shift to data-driven supervision enabled by the next wave of technology and data solutions. While technology and data are not new to financial oversight, their specific application to financial ...
Around the world, financial sector supervisors are experiencing a profound shift to data-driven supervision enabled by the next wave of technology and data solutions. ...
Around the world, financial sector supervisors are experiencing a profound shift to data-driven supervision enabled by the next wave of technology and data solutions. While technology and data are not new to financial oversight, their specific application to financial consumer protection and market conduct supervision has become ...
Public-Sector Productivity (Part 1) : Why Is It Important and How Can We Measure It?
Somani, Ravi
(2021-02)
This note is the first of a two-part series that explores the importance of public-sector productivity and its measurement (part one); and its determinants (part two). This note summarizes a review of the literature on different approaches to measuring ...
This note is the first of a two-part series that explores the importance of public-sector productivity and its measurement (part one); and its determinants (part ...
This note is the first of a two-part series that explores the importance of public-sector productivity and its measurement (part one); and its determinants (part two). This note summarizes a review of the literature on different approaches to measuring public-sector productivity (the rate at which inputs are converted into outputs). ...
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