Day one effect of first implementation of IFRS 9 in Indonesian banking
Year of publication: |
2023
|
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Authors: | Mita, Aria Farah ; Rahmah, Nur Aulia |
Published in: |
International journal of trade and global markets. - Olney : Inderscience, ISSN 1742-755X, ZDB-ID 2455723-7. - Vol. 17.2023, 3/4, p. 348-354
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Subject: | IFRS 9 | loan loss provision | impairment | expected credit loss | banking | IFRS | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Indonesien | Indonesia | Bank | Bilanzierungsgrundsätze | Accounting standards | Verlust | Loss | Basler Akkord | Basel Accord |
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