Results 31 to 40 of about 1,048 (118)

Roles of Cep215/Cdk5rap2 in establishing testicular architecture for mouse male germ cell development

The FASEB Journal, Volume 38, Issue 22, 30 November 2024.
We generated total knockout (KO) mice completely lacking the Cep215/Cdk5rap2 gene and investigated its specific contributions to male germ cell development. Development of male germ cells is arrested around the zygotene stage of meiosis in Cep215 KO mice.
Donghee Kang, Byungho Shin, Gyeong‐Nam Kim, Ji Hwa Hea, Young Hoon Sung, Kunsoo Rhee   +5 more
wiley   +1 more source

A pragmatic macroeconomic default risk adjustment in developing countries

South African Journal of Economic and Management Sciences
Background: The expected credit loss (ECL) framework of International Financial Reporting Standards Foundation (IFRS) 9 typically comprises three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD). Among these,
Suben Moodley, Tanja Verster, Helgard Raubenheimer   +2 more
doaj   +1 more source

Analisis Expected Credit Loss (ECL) dalam Pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) Menurut PSAK 71 pada Perusahaan PT. Perta Arun Gas

Jurnal Keuangan dan Perbankan
Penelitian ini bertujuan untuk mengetahui metode Expected Credit Loss dalam pembentukan cadangan kerugian penurunan nilai (CKPN) apakah sesuai dengan  PSAK No. 71 di Perusahaan PT Perta Arun Gas. Data yang digunakan bersumber dari wawancara dengan pekerja PT Perta Arun Gas. Analisis data menggunakan deskriptif kualitatif.
Zia Citrahayu, Zulkifli Umar, Cut Fitrika   +2 more
openaire   +1 more source

The impact of IFRS 9 on the cyclicality of loan loss provisions

Journal of Corporate Accounting &Finance, Volume 35, Issue 2, Page 37-49, April 2024.
Abstract Through their procyclical behavior, loan loss provisions have been determined as one of the factors that contribute to financial instability during a crisis. IFRS 9 was introduced in 2018 with an expected credit loss model replacing the incurred loss model of IAS 39 to mitigate the effect in the future.
Smilla Hansen, Michel Charifzadeh, Tim A. Herberger   +2 more
wiley   +1 more source

The adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

, 2020
Objetivo: Identificar o impacto da adoção do IFRS 9 (CPC 48) nas Perdas Esperadas em Crédito de Liquidação Duvidosa (PECLD) antes baseadas em perdas históricas conforme o CPC 38. Metodologia: Pesquisa documental, exploratória, com todas as empresas do setor de energia elétrica listadas na Bolsa de Valores do Brasil, denominada, Brasil, Bolsa, Balcão ...
Alcantara Alves, Aline Thatyana Aranda da Rocha Branco, Bordin, Maria Paula Ribeiro, Gonzales, Alexandre, Santos, Fernando de Almeida   +3 more
openaire   +1 more source

Quantitative comparison of presenilin protein expression reveals greater activity of PS2‐γ‐secretase

The FASEB Journal, Volume 38, Issue 1, 15 January 2024.
γ‐secretase processing of APP plays a vital role in Alzheimer's disease (AD) due to amyloid‐β generation. While presenilin‐1‐γ‐secretase is typically the primary focus, we propose that considering both catalytic homologues, presenilin‐1 (PS1) and presenilin‐2 (PS2), protein expression levels is crucial. Our study quantifies PS1 and PS2 levels and finds
Melissa K. Eccles, Nathan Main, Rodrigo Carlessi, Ayeisha Milligan Armstrong, Miheer Sabale, Brigid Roberts‐Mok, Janina E. E. Tirnitz‐Parker, Mark Agostino, David Groth, Paul E. Fraser, Giuseppe Verdile   +10 more
wiley   +1 more source

Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9

Корпоративные финансы, 2019
The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment.
Alfiya Vasilyeva, Elvina Frolova
doaj   +1 more source

Loan packaging decisions for beginning African American and other socially disadvantaged farmers

The American Journal of Economics and Sociology, Volume 83, Issue 1, Page 109-126, January 2024.
Abstract This study presents evidence on the relative accommodation of credit requests made by minority start‐up entrepreneurs in the U.S. farm sector. Loan packaging terms (amount, interest rate, and maturity) prescribed by lending officers of the Farm Service Agency, the government's lending arm to the farm sector, are analyzed and compared across ...
Cesar L. Escalante, Penghui Gao, William Secor   +2 more
wiley   +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