Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
| Year of publication: |
2020-05
|
|---|---|
| Authors: | Buesa, Alejandro ; Población García, Javier ; Tarancón Martínez, Javier |
| Publisher: |
Banco de España / Madrid : Banco de España, 2020 |
| Subject: | Banking system | Provisions | Regulation | Cyclicality | Sistema bancario | Provisiones | Regulación | Prociclicidad | Sistemas bancarios y actividad crediticia | Bancos centrales : legislación | organización y funciones |
| Type of publication: | Other |
|---|---|
| Language: | English |
| Notes: | Research Update / Banco de España, Spring 2020, p. 10-12 REUP-202005-1 |
| Source: | BASE |
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