Results 11 to 20 of about 1,161,301 (335)

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   +2 more sources

Expected credit loss modeling

Mohyla Mathematical Journal
У цiй статтi запропоновано метод моделювання ймовiрностi дефолту, описано статистичну оцiнку моделi та представлено модель алгоритму програмної реалiзацiї. Алгоритм автоматично обирає з групи регресiйних моделей, де моделями є як лiнiйна регресiя, так i рiзнi модифiкацiї напiвлогарифмiчних моделей та лаговi моделi для макрофакторiв Xi,t,Xi,t-1, ...,Xi ...
Дрiнь, Свiтлана Сергiївна, Сердюк, Федiр Олексiйович   +1 more
semanticscholar   +4 more sources

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

Accounting Provisioning Under the Expected Credit Loss Framework

, 2021
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial
Ezio Caruso, Katia D'Hulster, Tatsiana Kliatskova, Juan Ortiz   +3 more
semanticscholar   +4 more sources

DETERMINAN PROBABILITY OF DEFAULT DALAM PERHITUNGAN EXPECTED CREDIT LOSS PERBANKAN

Akurasi : Jurnal Studi Akuntansi dan Keuangan, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh profil risiko kredit, target pertumbuhan kredit dan makro ekonomi (PDB, nilai tukar dan inflasi) terhadap probabilitas gagal bayar dalam menghasilkan ekspektasi kerugian kredit sebagai diatur dalam ...
Ary Daniel Hartanto, Herlin Tundjung Setijaningsih   +1 more
semanticscholar   +1 more source

The Impact of IFRS 9 on the Link Between Lending and the Capital Ratio in Publicly Traded Banks in Poland

Journal of Banking and Financial Economics, 2022
This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland.
Paweł Bojar, Małgorzata Anna Olszak
doaj   +1 more source

Developing Credit Risk Assessment Methods to Make loss Provisions for Potential loans

Финансы: теория и практика, 2020
According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losses in
V. A. Rakhaev
doaj   +1 more source

Accounting and auditing of credit loss estimates: The hard and the soft

Latin American Journal of Central Banking, 2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses ...
Pablo Pérez Rodríguez
doaj   +1 more source

ANALISIS PENERAPAN EXPECTED CREDIT LOSS (ECL) TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI MENURUT PSAK NO. 71 PADA LEMBAGA PEMBIAYAAN DI INDONESIA

Jurnal Akuntansi dan Keuangan, 2022
This study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according

semanticscholar   +1 more source

Evaluation of The Implementation of Psak 71 Concerning Expected Credit Loss on The Consolidated Financial Statements of The Company PT Waskita Karya (Persero) Tbk

AFEBI Accounting Review, 2022
The Financial Accounting Standards Board Institute of Indonesia Chartered Accountants issued guidelines for responding to the COVID-19 pandemic on entity financial reports, namely the application of PSAK 71 concerning expected credit losses which was ...
Kiki Fernando Perpetua Oroh, Lintje Kalangi, S. Rondonuwu   +2 more
semanticscholar   +1 more source