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Economic loan loss provision and expected loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2009
Persistent link: https://www.econbiz.de/10003840068
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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk
Dong, Minyue; Oberson, Romain - 2021
Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … related to regulatory constraints implied by the application of IFRS 9. We further find that banks that adopted the CTA (CTA … CTA policy under the mandatory application of IFRS 9 …
Persistent link: https://www.econbiz.de/10013224582
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Mandatory IFRS adoption and accounting quality of European banks
Gebhardt, Günther; Novotny-Farkas, Zoltan - In: Journal of business finance & accounting : JBFA 38 (2011) 3/4, pp. 289-333
Persistent link: https://www.econbiz.de/10009159880
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Darstellung und Würdigung des vorgeschlagenen Wertminderungsmodells für finanzielle Vermögenswerte nach IFRS
Bär, Michael - In: KoR : internationale und kapitalmarktorientierte … 10 (2010) 6, pp. 289-296
Persistent link: https://www.econbiz.de/10003985026
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Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.; McInnis, John; Yust, Christopher G. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
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IFRS 9 Expected Loss : A Model Proposal for Estimating the Probability of Default for Non-Rated Companies
Delgado-Vaquero, David - 2019
Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and …
Persistent link: https://www.econbiz.de/10012889378
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Accounting model for impairment under IFRS 9 and its impact on loss allowance
Orbán, Ildikó; Tamimi, Oday - In: European research studies 23 (2020) 4, pp. 1259-1277
Persistent link: https://www.econbiz.de/10012511321
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A bond consistent derivative fair value
Gunnesson, C. Johan; Fernández Muñoz de Morales, Alberto - In: The journal of credit risk : published quarterly by … 12 (2016) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10011597899
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Assessing the cyclical implications of IFRS 9 - a recursive model
Abad, Jorge; Suárez, Javier - 2017
on the Financial Stability Implications of the Introduction of IFRS 9. It develops a recursive model to assess how … IFRS 9 would tend to concentrate the impact of credit losses on profits and losses (P/L) and Common Equity Tier 1(CET1 … effects of IFRS 9. …
Persistent link: https://www.econbiz.de/10011972946
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Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255
Persistent link: https://www.econbiz.de/10012177178