A comparison of loan loss allowance practices in Asia

Grace Li

Asia Focus, 2009, issue Jun

Abstract: This Asia Focus provides a brief background on loan loss allowance and the associated supervisory guidance in the United States and compares different applications of loan loss allowance regulatory and accounting standards in some Asian economies. The report also highlights proposed alternatives for reconciling the varying goals of loan loss allowance practices and provides a brief assessment of their potential impact on Asia.

Date: 2009
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