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- W2479743400 abstract "This chapter examines how credit risk, credit derivatives, structured credit notes and financial guarantees have proven to be one of the biggest growth areas and simultaneously one of the most challenging areas for accountants and auditors. The accounting standard setters are understandably concerned about situations where banks speculate, make huge profits and then hide those profits, using them to prop up accounting profits in future periods when bonuses are under threat. Banks often created a general provision for bad debts in good times and released them in bad times. The bank is allowed to write off specific instances of bad debts but is not always allowed to write off a general provision for customers whose credit quality has deteriorated, subject to the collective provision rules contained in IAS 39 AG 89. Credit rating agencies therefore have opened the doors for novice or ill-informed investors to play a very complex and dangerous game with other people's money." @default.
- W2479743400 created "2016-08-23" @default.
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- W2479743400 date "2012-01-02" @default.
- W2479743400 modified "2023-09-26" @default.
- W2479743400 title "Accounting for Credit Risk" @default.
- W2479743400 doi "https://doi.org/10.1002/9781119206989.ch7" @default.
- W2479743400 hasPublicationYear "2012" @default.
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