Title: Banks and Bad Debts
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.
Subjects: Loan loss reserves, International Banks and banking, Banks and banking, international, Debts, external