Este artículo pretende comparar el comportamiento cíclico del provisionamiento para riesgo de crédito bajo varios regímenes contables, en particular IAS 39, IFRS 9 y US GAAP. Modelizamos el impacto del deterioro crediticio en la cuenta de pérdidas y ganancias en los tres casos. Nuestros...

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

Artículo de revista

Esta nota recoge el impacto que ha tenido la aplicación de la Norma Internacional de Información Financiera 16 (NIIF16) en los estados financieros de los grupos cotizados españoles. Las NIIF son de obligatoria aplicación en las cuentas consolidadas de grupos cotizados europeos. En concreto,...

This note presents the impact that application of International Financial Reporting Standard (IFRS) 16 has had on the financial statements of listed Spanish groups. Listed European groups are required to apply IFRS in their consolidated accounts. Specifically, IFRS 16 on the measurement and...

It is generally accepted that International Financial Reporting Standards (IFRS) promote a "true and fair" presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand,...