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Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS - , Inwon Song


Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39



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Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS - , Inwon Song


Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39