Results 1 to 10 of about 1,048 (118)

Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [PDF]

بررسی‌های حسابداری و حسابرسی, 2019
Objective: The purpose of this research is to identify and quantify the challenges of implementing the expected credit loss (ECL) model in Iranian banks. This model can identify the effects of defaults in earlier periods, which would reduce the volume of
Ali Rezaei, Azita Jahanshad, Gholamhassan Taghi nataj malek shah   +2 more
doaj   +2 more sources

PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA

Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
ABSTRAK Implementasi PSAK 109 menuntut lembaga perbankan untuk menerapkan pendekatan forward-looking dalam pengukuran cadangan kerugian kredit melalui estimasi expected credit loss (ECL).
Suci Dwilianti Tolla, Vicky Vendy
doaj   +2 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

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

The accounting treatment of expected credit losses by South African banks during COVID-19

Journal of Economic and Financial Sciences, 2023
Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance.
Vumani Nkomombini, Karl Oellrich, James Kilbourn, Ruth Weber, Arnold van der Schyf, Sihle Zondo, Sadiyah Wahab, Tariq Cassim, Gretha Steenkamp   +8 more
doaj   +1 more source

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   +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

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

Adapting the Default Weighted Survival Analysis Modelling Approach to Model IFRS 9 LGD

Risks, 2021
Survival analysis is one of the techniques that could be used to predict loss given default (LGD) for regulatory capital (Basel) purposes. When using survival analysis to model LGD, a proposed methodology is the default weighted survival analysis (DWSA ...
Morne Joubert, Tanja Verster, Helgard Raubenheimer, Willem D. Schutte   +3 more
doaj   +1 more source