Basel Committee proposals could break IASB loan-loss deadlock

sylvie-matherat

The Basel Committee on Banking Supervision has proposed a potentially impasse-breaking set of adjustments to the loan-loss accounting standard published last November by the London-based International Accounting Standards Board (IASB). The draft rules would bin the incurred-loss approach in favour of one based on expected loss.

Banks and regulators broadly welcome the move but express concern the new rules could be difficult to put into practice and might continue to amplify swings in the

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