监管在贷款损失准备金计提中的作用：以实施国际财务报告准则的国家为例

The Role of Supervision on the Loan Loss Provisioning in Countries Implementing IFRS

对实施国际财务报告准则(IFRS)的国家来说,银行贷款损失准备金计提受两套体系的影响:国际会计准则(IAS)第39号和巴塞尔体系。本文讨论了会计和监管体系在计提贷款损失准备金方面的不同,以及在不同的视角下或缺乏IFRS的指引下,监管者面临的挑战,并建议监管者采取措施帮助银行在满足监管要求和资本要求的同时,也符合会计准则的要求。

Countries implementing International Financial Reporting Standards （IFRS） for loan loss provisioning by banks have been guided by two different approaches,i.e.,International Accounting Standards （IAS） 39 and the Ba-sel standards.This paper discusses the differences between the accounting and regulatory approaches in loan loss provi-sioning, and the challenges supervisors face under different perspectives and the lack of guidance from IFRS. It sug-gests measures that supervisors can take to help banks meet the regulatory and capital requirements and comply with ac-counting principles at the same time.