Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain
Leandro Escobar Torres
The Valuation Journal, 2016, vol. 11, issue 2, 66-75
This article presents the novelties introduced by the Bank of Spain's (BdE) Circular 4/2016, in particular the amendment to the Bank Accounting Circular (BAC) through Annex IX - Credit Risk Analysis, Allowances and Provisions, completely amended, aimed at adapting Spanish legislation to the most recent versions of IFRS, FINREP and the Basel Committee's standards on credit risk.
JEL-codes: G28 G21 M41 M48 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:vaj:journl:v:11:y:2016:i:2:p:66-75
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