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The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses
Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 225-232
Persistent link: https://www.econbiz.de/10014294238
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Expected loss provisioning under upcoming IFRS 9 Impairment Standards : a new source of P&L volatility - can we tame it?
Reitgruber, Wolfgang - In: Journal of risk management in financial institutions 9 (2016) 4, pp. 332-343
Persistent link: https://www.econbiz.de/10011663073
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Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
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The impact of loan loss provisioning on bank capital requirements
Krüger, Steffen; Rösch, Daniel; Scheule, Harald - In: Journal of financial stability 36 (2018), pp. 114-129
Persistent link: https://www.econbiz.de/10012156896
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Accounting for credit losses : ASU 2016-13
Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92
Persistent link: https://www.econbiz.de/10011621496
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Day one effect of first implementation of IFRS 9 in Indonesian banking
Mita, Aria Farah; Rahmah, Nur Aulia - In: International journal of trade and global markets 17 (2023) 3/4, pp. 348-354
Persistent link: https://www.econbiz.de/10014313099
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The cyclicality of bank credit losses and capital ratios under expected loss model
Fatouh, Mahmoud; Giansante, Simone - 2023
Persistent link: https://www.econbiz.de/10014276057
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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Expected credit losses under IFRS 9 : concept, models, and disclosures
Allini, Alessandra; Jaggi, Bikki; Zampella, Annamaria; … - 2024
Persistent link: https://www.econbiz.de/10015046809
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The predictive ability of loan loss provisions in banks – effects of accounting standards, enforcement and incentives
Marton, Jan; Runesson, Emmeli - In: The British accounting review : the journal of the … 49 (2017) 2, pp. 162-180
Persistent link: https://www.econbiz.de/10011685242