Results 1 to 10 of about 1,161,301 (335)
Barekeng, 2023 Transferring credit risk to an insurance company is a way to mitigate risk. Premiums should be calculated accurately to attain economic value for both the lender and the guarantor.
Hansen Juni Lieus +4 more
doaj +2 more sources
Limitations of Implementing an Expected Credit Loss Model
SSRN Electronic Journal, 2023 The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the announcement of the new rules. Our identification strategy exploits
Bischof, Jannis +3 more
openaire +5 more sources
Implementing Expected Credit Loss in the Iranian Banking Industry [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 IFRS 9 changes the bank’s impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model.
Samine Feyzollah, Ahmad Badri
doaj +2 more sources
Preliminary impact of IFRS 9 implementation on the Lebanese banking sector [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9)
Darine Dib, Khalil Feghali
doaj +1 more source
Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [PDF]
بررسیهای حسابداری و حسابرسی, 2018 In this paper, fair value and impairment of an Iranian bank's loan portfolio is estimated using the approach of International Financial Reporting Standards and the result is compared with values using the approach of Central Bank of Iran which is based ...
Mina Moghadasi Nikjeh +3 more
doaj +1 more source
PERHITUNGAN RISIKO KREDIT KPR PADA BANK XYZ MENGGUNAKAN METODE CREDITRISK+
E-Jurnal Matematika, 2022 Credit risk is a risk that is often encountered by banks in lending, especially mortgages. Banks can get losses if the risk is not anticipated properly.
SORAYA SARAH AFIFAH +2 more
doaj +1 more source
IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects [PDF]
Bankarstvo, 2017 The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative ...
Brković Milan
doaj +1 more source
Jurnal Akuntansi, 2023 Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN).
Rafika Sari, Yevi Dwitayanti
doaj +1 more source
Investigating the effect of change in loan loss provisioning method on financial reporting quality of banks [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of this study is to investigate the effect of change in the accounting method of calculating bank loan loss provisions on financial reporting quality of banks.
Mohammad Soleymani +3 more
doaj +1 more source
Current Expected Credit Losses Methodology [PDF]
, 2021 The purpose of this paper is to implement the Current Expected Credit Losses (CECL) methodology for an Association of the Farm Credit System (FCS). CECL was released in 2016 by the Financial Accounting Standards Board (FASB) and is expected to be implemented by all banks and lending institutions starting Jan. 1, 2023.
openaire +2 more sources