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 … IFRS 9 affects the path of Norwegian banks' credit losses in bad times. We analyse the effects of IFRS 9 by calculating and … comparing the paths of banks' credit losses under IAS 39 and IFRS 9 in the period 2001-2017. Our results suggest that IFRS 9 may …