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Bank loan loss reserve accounting policies and practices of

Author: YueXiaoDi
Tutor: DingYouGang
School: Jinan University
Course: Accounting
Keywords: Loan loss reserve Accounting Policies Sound operation Transparency of information
CLC: F224
Type: Master's thesis
Year: 2008
Downloads: 595
Quote: 6
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Abstract


Loan loss reserve bank credit risk management extraction is an important part , but also has been plagued by accounting and banking sectors, a more important issue. In the United States , since 1975, the FASB issued SFAS NO.5 , the U.S. accounting department , securities regulators and bank regulatory agencies accounting for loan loss reserve policy debate on the issue has never stopped . Our theoretical circles accounting for loan loss provisioning policy research , in particular international and domestic loan loss reserve policy of systematic research is still relatively scarce. In this paper, ask questions , analyze problems and problem-solving ideas . The second chapter of the domestic loan loss reserves related empirical and normative research issues were reviewed ; Chapters III and IV summarize our analysis in the loan loss reserve provision for the accounting policies and practices that exist in a number of issues ; in from the fifth to the eighth chapter recognition, measurement and disclosure of the angle of a systematic review of the United States since 1975 in the loan loss reserve accounting policy issues are experiencing blurred, disagreement , conflict and coordination process and its impact on the stability of banks and information transparency impact and value of its loan assets are measured at the problem of recourse on the latest developments and discussions ; ninth chapter based on the American experience for our loan loss reserve accounting policies and practices in the problems presented number of policy recommendations ; tenth chapter gives this conclusion. Through this research , hoping to our loan loss reserves to improve and perfect the accounting policies provide useful empirical support , in order to clear loan loss reserve accounting policy development and implementation process should be noted that the problems and countermeasures to be taken .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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