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Loan loss calculation conundrum

Author: Joel Clark

Source: Risk magazine | 05 Mar 2010

Categories: Accounting

Topics: Dynamic provisioning, Expected loss (EL), Financial Accounting Standards Board (FASB), International Accounting Standards Board (IASB), Loan loss reserves

The move to replace the incurred loss model for loan loss provisioning has created plenty of friction between accountants and regulators over the past...

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Loan loss calculation conundrum

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