Showing 1 - 10 of 7,282
Persistent link: https://www.econbiz.de/10001597753
Persistent link: https://www.econbiz.de/10000993376
Persistent link: https://www.econbiz.de/10000680729
Persistent link: https://www.econbiz.de/10000683467
Persistent link: https://www.econbiz.de/10001406283
Persistent link: https://www.econbiz.de/10001370921
Persistent link: https://www.econbiz.de/10011502802
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
Persistent link: https://www.econbiz.de/10012135969
Persistent link: https://www.econbiz.de/10010501904
Persistent link: https://www.econbiz.de/10011295344