01770cas a2200265 a 4500 AALejournalIMF015590 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513590479 1018-59411 BD-DhAAL BD-DhAAL Gaston, Ellen. Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS. Chinese Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS / Ellen Gaston, In Song. Washington, D.C. : International Monetary Fund, 2015. 1 online resource (41 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles. Mode of access: Internet Song, In. IMF Working Papers; Working Paper ; No. 2014/170 Full text available on IMF http://elibrary.imf.org/view/journals/001/2014/170/001.2014.issue-170-zh.xml IMF e-Library