Andersen, Henrik; Hjelseth, Ida Nervik - 2019
IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more … forward-looking assessments by including recognition of expected credit losses. The purpose of this memo is to analyse how … IFRS 9 affects the path of Norwegian banks' credit losses in bad times. We analyse the effects of IFRS 9 by calculating and …