Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been … different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet …

About one-quarter of the world's central banks apply IFRS with approximately a quarter more looking to IFRS for further … application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting … the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with …