Guidance on credit risk and accounting for expected credit losses

Guidance on credit risk and accounting for expected credit losses

Guidance on credit risk and accounting for expected credit losses

Summary of document history Previous versionPreviousconsultationThis versionSubsequentconsultationSubsequentversionThis versionBCBS | Guidelines | 18 December 2015 | Status: CurrentPDF full text (485kb) | 36 pagesTopics: Accounting and auditing , Credit riskThis document sets out supervisory guidance on sound credit risk practices associated with the implementation and ongoing application of…

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