In certain circumstances, Ghana's domestic debt exchange program (DDEP) appears to have potentially exposed banks to accounting losses on government bonds.Banks and other institutions affected by the DDEP are expected to recognize and accurately account for the tax consequences of the associated losses in their books.In certain situations, the domestic debt exchange program (DDEP) in Ghana has given rise to cases where banks are potentially exposed to accounting losses on government bonds, which can significantly affect their income statements. The losses, termed as "Expected Credit Losses" (ECLs), are required to be recognized in accordance with the generally accepted accounting standards...