Loan loss calculation conundrum


The move to replace the incurred loss model for loan loss provisioning has created plenty of friction between accountants and regulators over the past year. Accounting standard-setters were pushed to draw up alternatives to a model that politicians and regulators accused of exacerbating swings in the economic cycle through late recognition of credit losses. Accountants insisted any new model should only reflect the financial position of a bank at a single point in time and should not be skewed

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact [email protected] or view our subscription options here:

You are currently unable to copy this content. Please contact [email protected] to find out more.

To continue reading...

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here: