Results 41 to 50 of about 1,048 (118)

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  

Poster Session 2

Pregnancy, Volume 1, Issue S1, January 2025.
wiley   +1 more source

UEG Week 2024 Poster Presentations

United European Gastroenterology Journal, Volume 12, Issue S8, Page 665-1360, October 2024.
wiley   +1 more source

Inferred Rate of Default as a Credit Risk Indicator in the Bulgarian Bank System. [PDF]

Entropy (Basel), 2023
Boutchaktchiev V.
europepmc   +1 more source

Provisioning using the expected credit loss (ECL) approach and reducing procyclicality: implementation of IFRS 9 and US GAAP ASC 326 in the Covid-19 crisis

L’article vise à déterminer si les nouvelles règles de provision permettent de réduire le caractère procyclique des provisions, en se fondant sur la crise de la Covid-19. La discrétion accrue en matière de provision a été exacerbée par les mesures prises par les régulateurs pour limiter l’impact de la crise.
Dao-Le Flécher, Phu, Paget-Blanc, Eric
openaire   +1 more source

Same Same But Different: Credit Risk Provisioning Under IFRS 9

, 2023
Behn M, Couaillier C.
europepmc   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Health inequalities and the influence of economic development, renewable energy, financial growth, and resource use in emerging economies. [PDF]

Front Public Health
Jin X, Akram F.
europepmc   +1 more source

Femto-DSAEK for deep posterior stromal opacity: a lamellar alternative to PK in failed DMEK. [PDF]

Am J Ophthalmol Case Rep
Lucchino L, Romano D, Vaccaro S, Moramarco A, Semeraro F, Fontana L, Romano V.   +6 more
europepmc   +1 more source

Genetic inactivation of TRPM4 does not alter the temperature-dependent movement of mouse microglia. [PDF]

J Physiol Sci
Nishimoto R, Matsuoka Y, Tominaga M.
europepmc   +1 more source