Zasady wyceny bankowych rezerw na straty kredytowe w Australii

• Autorzy: Teresa Orzeszko

Warianty tytułu

Valuation Principles of Bank Reserves for Credit Losses in Australia

• Języki publikacji: PL

Abstrakty

Celem artykułu jest prezentacja zasad wyceny rezerw na straty kredytowe w australijskim sektorze bankowym. W wyniku przeprowadzonych badań stwierdzono, że wspomniane zasady: są ustalane przez APRA oraz AASB i wydawane w postaci standardów; są zawarte w dwóch podstawowych dokumentach: APS 220 i AASB 139; pozostają w zgodzie z BCPs i założeniami Basel II oraz w harmonii ze standardami IASB; są zasadniczo takie same dla wszystkich krajowych instytucji depozytowych, natomiast instytucje o statusie zagranicznych stosują zasady obowiązujące w ich macierzystych krajach; mają charakter dualny, co oznacza, że wycena rezerw na straty kredytowe odbywa się odrębnie dla potrzeb rachunkowości i osobno dla celów ostrożnościowych; pozostawiają instytucjom depozytowym spory zakres swobody w zakresie ustalania poziomu potrzebnych im rezerw. (abstrakt oryginalny)

EN

The objective of the hereby article is to present the valuation principles of reserves for credit losses in Australian banking sector. As a result of carried out studies it was observed that mentioned principles: were set by APRA and AASB and issued in the form of standards; constituted an integral component of two documents, i.e. of APS 220 and AASB 139; were in line with BCPs’ and Basel II resolutions, and also in line with standards authorized by IASB; were, basically, the same for all domestic deposit-taking institutions, while institutions of an international status applied principles in force in their native countries; were of dual nature, which means that reserves’ valuation for credit losses is performed separately for accounting and for prudential purposes; offered an extensive freedom for deposit-taking institutions in specifying the level of necessary reserves. (original abstract)

Słowa kluczowe

PL

Rezerwy bankowe; Wycena; Sektor bankowy; Rachunkowość

EN

Bank reserves; Valuation; Banking sector; Accounting

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. Nauki o Finansach
• Rocznik: 2011
• Tom: 7
• Numer: nr 186
• Strony: 90--108

Twórcy

autor

Teresa Orzeszko

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

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