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Accounting for Troubled Debt Restructurings

Betancourt, Luis; Briggs, John; Baril, Charles P. - In: Bank accounting & finance 22 (2008) 1, pp. 19-25

Persistent link: https://www.econbiz.de/10008167851

Accounting for Loan Losses: Is Dynamic Provisioning the Answer? Dynamic provisioning could result in more robust and countercyclical loan loss provisions and levels of the allowanc...

Betancourt, Luis; Baril, Charles P. - In: Bank accounting & finance 22 (2009) 6, pp. 9-16

Persistent link: https://www.econbiz.de/10008329193

Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39

Adhikari, Ajay; Betancourt, Luis - In: Journal of international financial management and accounting 19 (2008) 1, pp. 73

Persistent link: https://www.econbiz.de/10007896849

Valuing employee stock options under SFAS 123R using the Black–Scholes–Merton and lattice model approaches

Baril, Charles; Betancourt, Luis; Briggs, John - In: Journal of accounting education 25 (2007) 1, pp. 88

Persistent link: https://www.econbiz.de/10007727748

Accounting & Auditing - International Accounting - Accounting for Joint Ventures Moves Closer to Convergence: Are Financial Statement Users Better Off?

Betancourt, Luis; Baril, Charles P - In: The CPA journal 83 (2013) 2, pp. 26-35

Persistent link: https://www.econbiz.de/10010086831

Using Markov Chains to Estimate Losses from a Portfolio of Mortgages

Betancourt, Luis - In: Review of quantitative finance and accounting 12 (1999) 3, pp. 303

Persistent link: https://www.econbiz.de/10007186814

Using Markov Chains to Estimate Losses from a Portfolio of Mortgages.

Betancourt, Luis - In: Review of Quantitative Finance and Accounting 12 (1999) 3, pp. 303-17

Under Statement of Financial Accounting Standards Number Five, Accounting for Contingencies (SFAS 5), financial institutions record a provision for loan losses and establish loan loss reserves when impairment of a loan is probable and the loss can be reasonably estimated. Increasingly, Markov...

Persistent link: https://www.econbiz.de/10005701222