한자 : 貸損充當金
영어 : allowance for bad debts

The Study on Relationship between Profitability of Bank and Business Cycle as well as Financial Market Change－Evidence from Korean Banks－

재무와 회계정보저널 | 10 | 4 | 2010 | 재무회계

The Study on Relationship between Profitability of Bank and Business Cycle as well as Financial Market Change－Evidence from Korean Banks－

재무와 회계정보저널 | 10 | 4 | 2010 | 재무회계

A Study on the Taxation Effects of Banking Business Allowance for Bad Debts due to K-IFRS Adoption

회계저널 | 20 | 1 | 2011 | 회계학

The Impacts of the K-IFRS Introduction on Allowance for Bad Debts: A case study on mutual savings banks

회계저널 | 20 | 2 | 2011 | 회계학

A Case Study on the Measurement of Bad Debt Allowances in Banking Industry

회계저널 | 21 | 2 | 2012 | 회계학