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~subject:"Provisiones"
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Buesa, Alejandro
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Tarancón Martínez, Javier
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Población García, Javier
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Población, Javier
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Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro
;
Población, Javier
;
Tarancón …
IFRS 9 is less procyclical than the previous
regulation
(IAS 39), it is more procyclical than US GAAP because it merely …
Persistent link: https://www.econbiz.de/10012523804
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Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro
;
Población García, Javier
;
Tarancón …
-
2020
Summary of Banco de España Working Paper no. 2003
Persistent link: https://www.econbiz.de/10012524760
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