Results 1 to 10 of about 1,230 (147)
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 +6 more
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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 +4 more
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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
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The cyclicality of bank credit losses and capital ratios under expected loss model
Annals of Operations Research, 2023 We model the evolution of stylised bank loan portfolios to assess the impact of IFRS 9 and US GAAP expected loss model (ECL) on the cyclicality of loan loss provisions (LLPs), realised losses and capital ratios of banks, relative to the incurred loss ...
Mahmoud Fatouh +2 more
exaly +4 more sources
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 to PSAK 71 at financial institutions in Indonesia. The object of this research is sixteen financial
Maurida, Zilfa Mau, Zilfa Mau Maurida
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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 +4 more
doaj +3 more sources
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
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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 +2 more
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Assessing the Impact of Modelling on the Expected Credit Loss (ECL) of a Portfolio of Small and Medium-sized Enterprises [PDF]
Universal Journal of Management, 2018 This paper studies the impact of the internal modelling on the calculation of expected credit loss in the framework of the international standard IFRS 9. Indeed, the probability of default of counterparty depends on the model used for the conception of the internal rating system.
Saâd Benbachir, Mohamed Habachi
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PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA
Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan AkuntansiABSTRAK 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