Results 51 to 60 of about 54,068 (159)
Comparison of IAS 39 and IFRS 9: The Analysis of Replacement [PDF]
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
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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.
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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
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Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9
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 +2 more
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In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić +2 more
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The determinants of expected credit losses overlays recognition
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.
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Accounting for expected credit losses - Croatian case
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 +2 more
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Influence of Expected Loan Loss on Operational Performance of Commercial Banks in Kenya
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 +2 more
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Survival Analysis for Credit Risk: A Dynamic Approach for Basel IRB Compliance
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 +2 more
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Expected Loss: Dynamic Panels for Quantifying Credit Risk
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.
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