Accounting model for impairment under IFRS 9 and its impact on loss allowance
Year of publication: |
2020
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Authors: | Orbán, Ildikó ; Tamimi, Oday |
Published in: |
European research studies. - Piraeus : [Verlag nicht ermittelbar], ISSN 1108-2976, ZDB-ID 2479315-2. - Vol. 23.2020, 4, p. 1259-1277
|
Subject: | IFRS 9 | IASB | Expected credit losses (ECL) | Probability of default (PD) | Loan loss allowances | IFRS | Kreditrisiko | Credit risk | Verlust | Loss | Kreditgeschäft | Bank lending | Bilanzielle Bewertung | Accounting valuation |
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