Sound Practices for Loan Accounting and Disclosure

Sound Practices for Loan Accounting and Disclosure

Standard or Guidance

Sound Practices for Loan Accounting and Disclosure

Summary of document history Previous versionPreviousconsultationThis versionSubsequentconsultationSubsequentversionThis versionBCBS | Guidelines | 26 July 1999 | Status: SupersededPDF full text (179kb) | 47 pagesTopics: Accounting and auditing , DisclosureNote: This document has been superseded by Sound credit risk assessment and valuation for loans, June 2006.

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