Results 11 to 20 of about 1,230 (147)

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9

Accounting and Business Research, 2023
One of the most significant changes under IFRS 9 is the shift to considering and incorporating forward-looking information to forecast expected credit losses (ECL). This study aims to understand how bank managers incorporate forward-looking information,
Ning Du, Alessandra Allini, Marco Maffei   +2 more
exaly   +2 more sources

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   +3 more sources

COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS

المجلة الدولية للأداء الاقتصادي
The objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic.
DJELIL Bilal, SAIDJ Faiz
doaj   +4 more sources

Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures

The IFRS 9 on Financial Instruments has made an important contribution to the credit loss recognition process and financial reporting by replacing the existing Incurred Credit Loss (ICL) model with the Expected Credit Losses (ECL) model.
Annamaria Zampella, Bikki Jaggi, Alessandra Allini   +2 more
exaly   +2 more sources

Impacts of the Transition to the Expected Loss Model on the Portuguese Banking Sector

Journal of Risk and Financial Management
This study addresses the implementation of the International Financial Reporting Standard 9 (IFRS 9) in the European Union as of 1 January 2018, replacing the International Accounting Standard 39 (IAS 39) to introduce a new model for recognizing Loan ...
MIGUEL Resende, Carla Carvalho, Cecilia Carmo   +2 more
exaly   +2 more sources

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   +2 more sources

The impact of the expected credit loss model under IFRS 9 on loan loss recognition timeliness: early evidence from the Egyptian banks [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021
The central bank of Egypt (CBE) has obligated the Egyptian banks as of 2019 to apply IFRS 9 to provide more timely information about the expected credit losses (ECL).
کريم منصور على حسوبة
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

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

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