期刊名称：Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
印刷版ISSN：1897-659X
电子版ISSN：2300-6285
出版年度：2015
期号：38
页码：1-12
语种：English
出版社：Wyższa Szkoła Zarządzania i Bankowości w Krakowie
摘要：The article deals with the issue of impairment of loans granted by banks. The national and international standards regarding the issue are discussed and the differences between the regulations are presented. A research showed that international standards are less restrictive than the Polish regulations and allow the creation of lower impairment losses.
