THE CONCEPT OF FORMATION OF PROVISIONS AS THE OBJECT OF ACCOUNTING IN SECOND-TIER BANKS

Journal: Science and world (Vol.1, No. 65)

Publication Date: 2019-01-28

Authors : Nurgaliyeva A.M.;

Page : 56-59

Keywords : second-tier banks; financial instruments; reserves; doubtful loans; provisions (reserves); nonperforming loans; International Financial Reporting Standards; credit losses.;

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Abstract

The main requirements of IFRS 9 to the formation of provisions were set out and the dynamics of provisions (reserve) in the second-tier banks of Kazakhstan was analyzed

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THE CONCEPT OF FORMATION OF PROVISIONS AS THE OBJECT OF ACCOUNTING IN SECOND-TIER BANKS

Abstract

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