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Appendix A: More Accounting

31 Dec 2015 RDP 2015-06
David Rodgers
RDP 2015-06: Credit Losses at Australian Banks: 1980–2013 Appendix A: More Accounting. ... These terms are, in most countries, defined by accounting standards and rules set by banking regulators.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-a.html

Credit Losses at Australian Banks: 1980–2013

31 Dec 2015 RDP 2015-06
David Rodgers
Research Discussion Paper – RDP 2015-06 Credit Losses at Australian Banks: 1980–2013. David Rodgers. May 2015 – ISSN 1448-5109 (Online). 1.46. MB. The Discussion Paper series is intended to make the results of the current economic research
https://www.rba.gov.au/publications/rdp/2015/2015-06/

Appendix B: Data

31 Dec 2015 RDP 2015-06
David Rodgers
Changes in accounting standards affect the comparability of credit loss data over time in two main ways. ... Accounting advice and banks' public statements about their accounting policies indicate that, using various mechanisms, banks continue to raise
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-b.html

Measuring Credit Losses

31 Dec 2015 RDP 2015-06
David Rodgers
Download the Paper 1.46. MB. 2.1 Accounting. Credit losses arise from borrower default. ... In terms of accounting, there are three different ways in which banks can deal with credit losses:.
https://www.rba.gov.au/publications/rdp/2015/2015-06/mea-cre-losses.html