The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking sector financial statements. This guide aims to enable prudential supervisors to form an understanding of a bank’s business drivers, risks, and critically evaluate the quality of financial assets and the related provisions for credit losses using...
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INFORMACIÓN
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2023/01/17
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Informe
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179424
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1
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2023/01/17
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Disclosed
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Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors