Banks and bed debts (Record no. 66464)
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000 -LEADER | |
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fixed length control field | 01901nam a2200193Ia 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20220504161905.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 200204s9999 xx 000 0 und d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 471953172 |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 332.1 BAN |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Beattie, Vivien A... [et.al] |
245 #0 - TITLE STATEMENT | |
Title | Banks and bed debts |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | New York |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Name of publisher, distributor, etc. | John Wiley and Sons |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 1995 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 201 p. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Bad debts are by far the most common cause of bank failure. In recent years international banks have suffered very large losses due to the non–repayment of loans, or because of provisions against non–repayment, and the size of these losses has at times posed a serious threat to financial stability. This book provides a self–contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. The authors examine the issue from a number of different perspectives accounting, regulatory, taxation, finance and economic and demonstrate that there are wide national differences in the accounting treatment of bank loan losses. These inconsistencies lead to competitive distortions, as well as supervisory problems and potential macro–economic instability. The authors conclude that there is an urgent need for the harmonisation of national accounting standards in this hitherto neglected area of banking behaviour. The book features a unique compendium, provided by Price Waterhouse, of up–to–date information describing the accounting and regulatory treatment of impaired loans in 14 major countries. This will be an invaluable source of practical information for bank auditors, lending officers, compliance officers, treasurers, financial analysts, and bank supervisors. The authors are academic specialists in accounting and finance, and have undertaken extensive consultancy in this area. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Loan |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Books |
Source of classification or shelving scheme | Dewey Decimal Classification |
Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Not Missing | Not Damaged | Gandhi Smriti Library | Gandhi Smriti Library | 2020-02-04 | 332.1 BAN | 82346 | 2020-02-04 | 2020-02-04 | Books |