Showing 1 - 10 of 16
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...
Persistent link: https://www.econbiz.de/10012661588
This paper analyses how the introduction of the IRB approach may have affected banks' lending to enterprises, lending …
Persistent link: https://www.econbiz.de/10012661595
This paper analyses how the introduction of the IRB approach may have affected banks' lending to enterprises, lending …
Persistent link: https://www.econbiz.de/10012225914
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...
Persistent link: https://www.econbiz.de/10012209798
Persistent link: https://www.econbiz.de/10000804615
Persistent link: https://www.econbiz.de/10001087818
Persistent link: https://www.econbiz.de/10001096814
Persistent link: https://www.econbiz.de/10001246789
Persistent link: https://www.econbiz.de/10012198146
Persistent link: https://www.econbiz.de/10001639172