Results 51 to 60 of about 54,068 (159)

Comparison of IAS 39 and IFRS 9: The Analysis of Replacement [PDF]

International Journal of Management, Knowledge and Learning, 2017
The financial crisis had an impact on international financial reporting standards. The International Accounting Standards Board (IASB) prepared a new standard for financial instruments.
Mojca Gornjak
doaj  

THE EFFECT OF CREDIT RISK AND OPERATIONAL RISK ON PROFITABILITY WITH CAPITAL ADEQUACY VARIABLES AS A MEDIATING VARIABLE: A STUDY ON INDONESIAN STATE-OWNED BANKS FOR THE PERIOD OF 2015-2019

Russian Journal of Agricultural and Socio-Economic Sciences, 2021
Bank profitability illustrates the measure of the level of effectiveness of a bank's management in generating profits. High bank profitability shows a good bank's ability to earn profits and has a high contribution to the economic growth of a country ...
Peling I.A.A., Sedana I.B.P.
doaj   +1 more source

Upaya Optimalisasi Pengelolaan Simpan Pinjam Melalui Perancangan Sistem Informasi Manajemen di PT. BPR Arisma

JuTISI (Jurnal Teknik Informatika dan Sistem Informasi), 2015
Savings and credits are primary activities of PT. BPR Arismentari Ayu (Arisma). However, the management of data and information of savings and credit has not been integrated, which causes problems such as the difficulty of finding information and the ...
Tyas Silvi Ariyani, Ilham Perdana
doaj   +1 more source

Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9

International Journal of Financial Studies
To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks’ loan portfolio called loan loss provisions (LLPs) or provisions for bad debts.
Kgotso Rudolf Moremoholo, Sandile Charles Shongwe, Frans Frederick Koning   +2 more
doaj   +1 more source

Binomial model for measuring expected credit losses from trade receivables in non-financial sector entities

Ekonomski Vjesnik, 2018
In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić, Ivan Čevizović, Ivana Kenfelja   +2 more
doaj  

The determinants of expected credit losses overlays recognition

, 2023
As principais alterações resultantes da substituição da IAS 39 pela IFRS 9, incluem a introdução de um novo modelo de perdas esperadas (ECL) para estimar perdas por imparidade em ativos financeiros mensurados ao custo amortizado. A inclusão de uma abordagem mais virada para o futuro representou uma melhoria em relação à norma anterior.
openaire   +1 more source

Accounting for expected credit losses - Croatian case

, 2018
This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor, Čičak, Josip, Sikirić Simčić, Ana Marija   +2 more
openaire   +1 more source

Influence of Expected Loan Loss on Operational Performance of Commercial Banks in Kenya

Journal of Accounting and Finance in Emerging Economies
Purpose: The main objective of this study was to examine influence of credit risk stress testing on operational performance of commercial Kenya. The theoretical framework was based on credit risk theory.
Nyanumba Nyaundi Joel, Charles Yugi Tibbs, Wycliffe Maingi Muli   +2 more
doaj   +1 more source

Survival Analysis for Credit Risk: A Dynamic Approach for Basel IRB Compliance

Risks
This paper uses survival analysis as a tool to assess credit risk in loan portfolios within the framework of the Basel Internal Ratings-Based (IRB) approach.
Fernando L. Dala, Manuel L. Esquível, Raquel M. Gaspar   +2 more
doaj   +1 more source

Expected Loss: Dynamic Panels for Quantifying Credit Risk

, 2021
A crise financeira mundial iniciada em 2007 foi um divisor de águas na administração de riscos contemporânea, não do ponto de vista do desenvolvimento da gestão de riscos, mas desde a necessidade de se aplicar o desenvolvimento e utilizá-lo oportunamente tanto por parte das instituições financeiras como por parte dos reguladores e do Estado.
openaire   +1 more source