Некоторые актуальные проблемы оценки кредитного риска в банковской сфере
Introduction. At the current moment the convergence between Russian and international standards of credit risk assessment, accounting and reporting principles is highly emphasized (Basel, IFRS). The critical approach is required for IRB model application taking into account Russian real economy specifics, default statistics, existing pr gaps in international recommendations. In the article authors presented the most significant problems incorporated into the IRB approach and Basel II formula for minimum capital requirements. Methods. Authors graphically presented functional behavior of different variables from Basel formula of minimum capital requirements based on international rating agency’s (Moody’s, S&P) statistic data analysis for periods from 1970 till 2011 years. Also in the article critical literature (legislative, Russian/English most recent publications) overview was undertaken. Results. The article presents the summary overview of the most critical issues, topical problems, their introduced solutions in IRB application to Russian credit organizations. Discussion. Each problem described in the article is a separate basis for further scientific research and requires practical solutions to be found in the nearest future.