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Cover IMF Working Papers
Front Matter
Shinya Kotera and Ms. TengTeng Xu
Keywords:
upside scenario; Structural reforms; COVID-19; Productivity; Labor markets; Growth accounting
Cover IMF Staff Country Reports
Panama’s Growth Story
International Monetary Fund. Western Hemisphere Dept.

Panama has achieved more rapid income convergence to US standards in the past 25 years than most other countries in Latin America and is now the richest country in Latin America.

Keywords:
construction boom; logistics sector; sea waves JW Marriott Panama; Panama's economy; per capita income; Human capital; Production growth; Income; Growth accounting; Caribbean; Global
Cover IMF Working Papers
Accounting Standards and Insurer Solvency Assessment
Peter Windsor, Jeffery Yong, and Michelle Chong-Tai Bell
The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of IFRS 17. The paper is based on the results of a survey of 20 insurance supervisors. Overall, IFRS 17 is a welcome development but there will be challenges of implementation. Not many insurance supervisors currently intend to use IFRS 17 as a basis for solvency assessment of insurers. Perceived shortcomings can be overcome by supervisors providing clear specifications where the principles-based standard allows a range of approaches. Accounting standards can provide a ready-made valuation framework for supervisors developing new solvency frameworks.
Keywords:
WP; insurance contract; insurance supervisor; impact study; insurance liability; measurement approach; solvency position; Insurers; Supervisors; IFRS; IFRS 17; Solvency; Capital; Supervision; accounting practice; International Financial Reporting Standards; Insurance companies; Accounting standards; Insurance; Global; Africa
Cover IMF Staff Country Reports
United Kingdom: Selected Issues
International Monetary Fund. European Dept.

United Kingdom: Selected Issues

Keywords:
ISCR; CR; stamp duty; firm; foreign direct investment; TFP decline; TFP contribution; productivity growth slowdown; TFP impact of resource misallocation; productivity decline; Labor productivity; Growth accounting
Cover IMF Working Papers
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
Ellen Gaston and Mr. In W Song
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
Keywords:
WP; loss; loan; bank; International Accounting standard; impairment loss