- Author
- Orzeszko Teresa (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Zasady wyceny bankowych rezerw na straty kredytowe w Australii
Valuation Principles of Bank Reserves for Credit Losses in Australia - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. Nauki o Finansach 2(7), 2011, nr 186, s. 90-108, rys., tab., bibliogr. 17 poz.
Research Papers of Wrocław University of Economics. Financial Sciences - Keyword
- Sektor bankowy, Rezerwy bankowe, Wycena, Rachunkowość
Banking sector, Bank reserves, Valuation, Accounting - Note
- streszcz., summ.
- Abstract
- 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)
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) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
-
- AASB Standard 139 Financial Instruments: Recognition and Measurement, FRLI – F2010C00256.
- An Act to constitute the Commonwealth of Australia, 9th July 1900 (Commonwealth of Australia Constitution Act – The Constitution), Act Compilation: ComLaw C2004C00469.
- An Act to make provision in relation to corporations, securities, the futures industry and finan¬cial products and services, and for other purposes no. 50 of 2001, Act Compilation: ComLaw C2010C00530.
- An Act to regulate Banking, to make provision for the Protection of the Currency and of the Public Credit of the Commonwealth, and for other purposes no. 6 of 1959, Act Compilation: ComLaw C2010C00520.
- “APRA Statistics. Quarterly Bank Performance June 2010”, November 2010, http://www.apra.gov.au/Statistics/upload/BANK-Quarterly-Jun-10.pdf.
- “APRA Statistics. Quarterly Credit Union and Building Society Performance September 2010”, November 2010, http://www.apra.gov.au/Statistics/upload/CUBS-Q-Pub-Sep-10.pdf.
- Australia: Basel II Implementation Assessment, “IMF Country Report” 2010, no. 10/107, (https://www.imf.org/external/pubs/ft/scr/2010/cr10107.pdf.
- Australia: Financial Sector Assessment Program – Detailed Assessment of Observance of Stan¬dards and Codes, “IMF Report” 2006, no. 06/415, http://www.imf.org/external/pubs/ft/scr/2006/cr06415.pdf.
- Banking (prudential standard) determination no. 11 of 2007 – APS 120 Securitisation, FRLI – F2007L04599.
- Banking (prudential standard) determination no. 14 of 2007 – APS 220 Credit Quality, FRLI – F2007L04602.
- Banking system in Australia, “Atrium Incorporators”, http://www.atrium-incorporators.com/aus¬tralia%20banking %20system.htm.
- Financial Standards Report – Australia. Core principles for Effective Banking Supervision, eStan¬dardsForum, May 2010, http://www.estandardsforum.org/australia/standards/core-principles-for-effective-banking-supervision.
- Guidelines. Implementation of Section 66 of the Banking Act 1959, APRA: Sydney January 2006, http://www.apra.gov.au/ADI/upload/Guidelines-Implementation-of-Section-66-of-the-Banking-Act-1959.pdf.
- IFRS Adoption by Country, PricewaterhouseCoopers, January 2010, http://www.pwc.com/en_US/us/issues/ifrs-reporting/assets/ifrs_country_adoption.pdf.
- Kalkulator Walutowy, Bankier.pl, http://www.bankier.pl/inwestowanie/waluty/narzedzia/kalkulator_walutowy/?gclid= CJ31-IzG4qMCFdgv3wodTx6hPg.
- Regulatory Framework. Overview, Reserve Bank of Australia, http://www.rba.gov.au/fin-stabili¬ty/reg-framework/index.html.
- Report on consolidation in the financial sector, BIS: Basle 2001, http://www.bis.org/publ/gten05.pdf.
- Cited by
- ISSN
- 1899-3192
2080-5993 - Language
- pol
