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Hvordan påvirker IFRS 9 bankenes tapsføring i dårlige tider?
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...
Persistent link: https://www.econbiz.de/10012661588
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Effects of the IRB approach on bank lending to Norwegian enterprises
Andersen, Henrik; Juelsrud, Ragnar Enger; Kostøl, … - 2020
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
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Effekter av IRB-metoden på bankenes utlån til norske foretak
Andersen, Henrik; Juelsrud, Ragnar Enger; Kostøl, … - 2020
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
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Hvordan påvirker IFRS 9 bankenes tapsføring i dårlige tider?
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...
Persistent link: https://www.econbiz.de/10012209798