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

Author

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  • Leandro Escobar TORRES

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.

Suggested Citation

  • Leandro Escobar TORRES, 2016. "Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 11(2), pages 66-75.
    • Handle: RePEc:vaj:journl:v:11:y:2016:i:2:p:66-75
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    More about this item

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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