Banks and Bad Debts
de Vivien Beattie, Peter D. Casson, Richard S. Dale, George W. McKenzie, Charles M. S. Sutcliffe, Michael J. Turner
Provides a self-contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. Examines the issue from a number of different perspectives - accounting, regulatory, taxation, finance and economic - and demonstrates that there are wide national differences in the accounting treatment of bank loan losses.
