CAJ | 학술논문

对实施国际财务报告准则（IFRS）的国家来说，银行贷款损失准备金计提受两套体系的影响：国际会计准则（IAS）第39号和巴塞尔体系。本文讨论了会计和监管体系在计提贷款损失准备金方面的不同，以及在不同的视角下或缺乏IFRS的指引下，监管者面临的挑战，并建议监管者采取措施帮助银行在满足监管要求和资本要求的同时，也符合会计准则的要求。
대실시국제재무보고준칙（IFRS）적국가래설，은행대관손실준비금계제수량투체계적영향：국제회계준칙（IAS）제39호화파새이체계。본문토론료회계화감관체계재계제대관손실준비금방면적불동，이급재불동적시각하혹결핍IFRS적지인하，감관자면림적도전，병건의감관자채취조시방조은행재만족감관요구화자본요구적동시，야부합회계준칙적요구。
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches,i.e.,International Accounting Standards (IAS) 39 and the Ba-sel standards.This paper discusses the differences between the accounting and regulatory approaches in loan loss provi-sioning, and the challenges supervisors face under different perspectives and the lack of guidance from IFRS. It sug-gests measures that supervisors can take to help banks meet the regulatory and capital requirements and comply with ac-counting principles at the same time.