Author: Carter H. Golembe AssociatesPublisher:
ISBN:
Category : Bank reserves
Languages : en
Pages : 40
Book Description
The Adequacy of Bad Debt Reserves for Banks
Author: Carter H. Golembe AssociatesPublisher:
ISBN:
Category : Bank reserves
Languages : en
Pages : 40
Book Description
The Adequacy of Bad Debt Reserves for Banks
Author: Carter H. GolembeBanks and Bad Debts
Author: Vivien A. BeattiePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224
Book Description
Provides a self-contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. Examines the issue from a number of different perspectives - accounting, regulatory, taxation, finance and economic - and demonstrates that there are wide national differences in the accounting treatment of bank loan losses.
Mimeograph 6209 and the Ceiling on Bad-debt Reserves for Banks
Author: Joseph O'Meara (Jr.)Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 122
Book Description
Bad debt reserves of commercial banks
Author: Morris Inman WallerPublisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 178
Book Description
Commercial Bank Treatment of Bad Debt Losses, Its Relationship to the Economic and Accounting Concepts of Income Measurement, and the Effects of the Federal Income Tax Requirements
Author: John Thomas BurkePublisher:
ISBN:
Category : Bank reserves
Languages : en
Pages : 362
Book Description
Accounting discretion of banks during a financial crisis
Author: Mr.Luc LaevenPublisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Accounting for Bad Debt Reserves in Commercial Banks
Author: Ray H. GarrisonPublisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 238
Book Description
Reserve for Bad Debt Accounting by Commercial Banks for Federal Income Tax
Author: Clifford Julian GrumPublisher:
ISBN:
Category :
Languages : en
Pages : 148
Book Description
International Convergence of Capital Measurement and Capital Standards
Author: Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description