Impairment in Credit Investments in the Spanish Financial System

The Spanish accounting regime for credit institutions was originally criticized for its dispositions regarding provisioning. Thanks to the resilience currently being shown by the Spanish banking system, its general allowances on credit portfolios are now being praised.

Revue de l'article

Cet article est extrait de
Banque & Stratégie n°266

Les Normes IFRS


Lire la suite >>

L'article que vous souhaitez consulter est payant ou réservé à nos abonnés.

Vous êtes abonné.
Merci de vous identifier.

Achetez ce contenu à l'unité

Tarif : 5.00 euros TTC
Banque & Stratégie