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Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain

Authors:

Leandro Escobar TORRES
ATASA, Spain

Abstract:

This article presents the novelties introduced by the Bank of Spain’s (BdE) Circular 4/2016, in particular the amendment to the Bank Accounting Circular (BAC) through Annex IX - Credit Risk Analysis, Allowances and Provisions, completely amended, aimed at adapting Spanish legislation to the most recent versions of IFRS, FINREP and the Basel Committee’s standards on credit risk.

 
 
 
 

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  • Edited by: IROVAL under ANEVAR guidance
  • ISSN: 1842-3787
  • Frequency: bi-annual
  • Current Volume: 12 (2), 2017
 
 
 
 
 

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