Nitu, Ion; Nitu, Alin Eduard; Paicu, Eliza - In: Theoretical and Applied Economics 10(527) (2008) 10(527), pp. 71-86
The aim of the new Basel II and IFRS approaches is to make the operations of financial institutions more transparent … approach on loan loss provisions and Basel II approach on calculating the capital requirements, judging against the classical … take into consideration that IFRS and Basel II objectives are fundamentally different. While IFRS aims to ensure that the …