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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