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[경제] Turkmenistan: Supporting the Introduction of International Financial Reporting Standard 9 Financial Instruments in Two Commercial Banks

투르크메니스탄 국외연구자료 연구보고서 - Asian Development Bank 발간일 : 2022-12-15 등록일 : 2022-12-18 원문링크

The technical assistance (TA) project aimed to support Turkmenistan’s two commercial banks, “Rysgal” and “Senagat,” in implementing International Financial Reporting Standard (IFRS) 9 Financial Instruments. This intervention is expected to improve the banks’ loan loss provisioning practices, and help ensure loan valuations are fairly reflected in their financial statements, which would strengthen the two banks’ resilience to shocks. The TA also intended to disseminate the knowledge of these international standards to the broader banking community in Turkmenistan to support the  reform efforts of the Government of Turkmenistan.

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