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The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Banking Studies

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Academic year: 2020

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Figure

Figure 1: The illustration of loan loss provisions and loan loss  allowance in the bank’s financial statements
Figure 2:  Example of valuation for fair value of financial assets and liabilities
Figure 3: Carrying value and fair value of financial instruments
Table 2: Number of locally incorporated commercial banks
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