Artículo de revista

Artículo de revista ; The adoption of the new expected credit loss provisioning standard – IFRS 9 – is a landmark. What are its implications for financial stability? While the new standard is likely to mitigate the procyclicality of the financial system to some extent relative to the...

Artículo de revista ; This article discusses the interaction of and relationship between accounting and capital rules. In 2018 accounting rules adopted IFRS9, changing the way provisions are calculated from an “incurred losses” to an “expected credit losses” paradigm (ECL). Following a...

Artículo de revista ; The adoption of the new expected credit loss provisioning standard – IFRS 9 – is a landmark. What are its implications for financial stability? While the new standard is likely to mitigate the procyclicality of the financial system to some extent relative to the...

Artículo de revista ; This article discusses the interaction of and relationship between accounting and capital rules. In 2018 accounting rules adopted IFRS9, changing the way provisions are calculated from an “incurred losses” to an “expected credit losses” paradigm (ECL). Following a...

Artículo de revista ; Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated...

Artículo de revista ; Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated...

Artículo de revista ; Se propone una lista no exhaustiva de indicadores para aproximar la exposición del sistema bancario español al riesgo de liquidez sistémica. Este riesgo se entiende como la propensión de las entidades a minusvalorar la posibilidad de no ser capaces de obtener...

Artículo de revista ; This article analyzes the data on credit exposures and risk weighted assets (RWAs) disclosed by the European Banking Authority as result of the comprehensive assessment of European banks in 2014. We examine the sectoral composition of the credit portfolio and study...

Artículo de revista