Hlawatsch, Stefan; Ostrowski, Sebastian - In: Business research 3 (2010) 2, pp. 133-149
according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … rules are provided. - Basel II ; expected loss ; IFRS ; loan loss provision …The intention of a loan loss provision is the anticipation of the loan's expected losses by adjusting the book value of …