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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss

Cogent Economics & Finance, 2020
The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte, Tanja Verster, Derek Doody, Helgard Raubenheimer, Peet Jacobus Coetzee   +4 more
doaj   +2 more sources

A Forward-Looking IFRS 9 Methodology, Focussing on the Incorporation of Macroeconomic and Macroprudential Information into Expected Credit Loss Calculation

Risks, 2023
The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of
Douw Gerbrand Breed, Jacques Hurter, Mercy Marimo, Matheba Raletjene, Helgard Raubenheimer, Vibhu Tomar, Tanja Verster   +6 more
doaj   +3 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   +1 more source

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, Rezvan Hejazi, Morteza Akbari, Mohammad Ali Dehghan Dehnavi   +3 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

APPLICATION OF EXPECTED CREDIT LOSS MODEL AND MARKOV CHAIN TO CALCULATE NET SINGLE PREMIUM OF UNSECURED CREDIT INSURANCE

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, Devin Tedja, Vanessa Joewita, Agus Sofian Eka Hidayat, Alexander R. J Silalahi   +4 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, KOMANG DHARMAWAN, I GUSTI AYU MADE SRINADI   +2 more
doaj   +1 more source

The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX)

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

The impact of the expected credit loss model under IFRS 9 on loan loss recognition timeliness: early evidence from the Egyptian banks [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021
The central bank of Egypt (CBE) has obligated the Egyptian banks as of 2019 to apply IFRS 9 to provide more timely information about the expected credit losses (ECL).
کريم منصور على حسوبة
doaj   +1 more source