PPT-Loan Loss Provisioning vs IFRS

Country practice Armenia Mariam yeghiazaryan Central bank of Armenia Vienna 21122014 Central Bank of Armenia Legal framework Law on Accounting since 01012009 stipulates that banks accounting and reporting practices should be in compliance with IFRS. Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. ) – . Part . 1. Shilen Patel. Duke University. This work licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.. Introduction. Packages. Download. Install. 2. Contents. SPMLv2 provisioning service . F. Montes-. Negret. FinSAC. Coordinator, Vienna. October 21, 2014. Introduction. Welcoming Remarks;. We are certainly living in interesting times!. Major changes in the accounting, regulatory and institutional frameworks worldwide and in particular in the EU following the crisis;. 4.0. Customer Strategic Presentation. March 2010. 2. © . 2009 NetApp. All rights reserved.. Agenda. Overview. Admin challenges . and solutions. Business challenges . and solutions. What’s new in . www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . R. egulation. . D. e. al. ing. with . L. oan. . L. oss. . P. rovisioning. . Presentation for . the . seminar:. CREDIT RISK MANAGEMENT AND REGULATORY PROVISIONING . IN AN IFRS ENVIRONMENT . Impaired Assets. Dave Grace . Managing Partner. Dave Grace & Associates. February. . 2013. Is this an Asset?. Who is Dave?. www.DaveGraceAssociates.com. 6 years central bank in USA. 13 years World Council of Credit Unions (WOCCU). Katia . D’Hulster. Overview paper objectives. NPL definition comparison . Interactions with IFRS. Good practice and further work. Objectives. Countries covered in the overview paper. Host countries. . A. ssessment . of. . S. ubsidiaries. ‘ . L. oan. . P. ortfolios . A. nd. . C. ooperation. . W. ith. . H. ost Supervisors. Vienna, 21. . October. 2014. Boris Simunovic CFA, FRM. OeNB. On-Site Banking . Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy. ) – . Part . 1. Shilen Patel. Duke University. This work licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.. Introduction. Packages. Download. Install. 2. Contents. SPMLv2 provisioning service . Shilen Patel. Duke University. This work licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.. Command Line . Options. Caching. Logging. Error . Handling. 2. Contents. Options (subset). August 2014. Sujeewa Mudalige. Managing Partner - PwC. Agenda. Slide . 2. IFRS 9 overview. Expected . credit . losses. Challenging times ahead. IFRS 9 Overview. 1. IFRS 9: Financial Instruments. Slide .