Loan Loss Allowances, Banking Regulation and Accounting Standard

摘要：

The regulatory rules of loan loss allowance have been controversial for a long time between the banking regulatory administration and accounting legislative administration. In particular, after the subprime crisis, whether the expected-loss model developed by the International Accounting Standards Board is an appropriate approach to resolve this dispute is in question. This paper examines the various arguments of the U.S. financial markets in the last two decades. We find that there is a deviation between generally accepted accounting principles and banking regulatory rules, which gives rise to the persistent debates regarding banking provision. Accordingly, the expected loss model is not useful either for accounting legislation or banking regulation. The fundamental solution is to strictly distinguish and improve them respectively.

关键词： Loan Loss Allowance Accounting Principle Prudential Supervision Accounting Principle of Prudence

作者: ZHOU Hua KUANG Weida

作者单位: School of Business. Renmin University of China, P.R.China. 100872 School of Business.Renmin University of China. P.R.China.100872

会议类型: 国际会议

会议名称: The 5th International Conference on Management Technology(2010年第五届太原技术管理国际研讨会)

会议地点: 太原

会议语种:英文

页码: 432-443

在线出版日期: 2010-08-20（万方平台首次上网日期，不代表论文的发表时间）