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This paper analyses how the introduction of the IRB approach may have affected banks' lending to enterprises, lending …
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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...
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Although enterprises make significant contributions to the GDP of countries, bank credit access is one of the biggest …
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