Results 61 to 70 of about 1,230 (147)

A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB – Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Covid-19) Outbreak

, 2020
يتمثل الهدف المحوري لهذه الدراسة في عرض وتحليل الجهود الرامية لتطوير نموذج لخسائر الائتمان المتوقعة (ECl)، ومقارنة التطورات المتعلقة بهذه الجهود المتمثلة في الموضوع (ASC 326) الصادر من مجلس معايير المحاسبة المالية الأمريكي (FASB)، والمعيار الدولي (IFRS 9)
Al-Mahdi Al-Amir Ahmed , Muhammad, Muhammad, Salah Ali Ahmed, Muhammad , Salah Ali Ahmed, Al-Mahdi Al-Amir Ahmed, Muhammad   +3 more
core   +1 more source

The suitability of IFRS 9 expected credit loss model for the business model of co- operative banks

, 2022
Runsaasti kritiikkiä osakseen saanut IAS 39:n toteutuneiden luottotappioiden malli korvattiin IFRS 9:n voimaantulon myötä odotettujen luottotappioiden mallilla vuonna 2018.
Noroaho, Elina
core  

The determinants of expected credit losses overlays recognition

, 2023
Mestrado Bolonha em AccountingAs principais alterações resultantes da substituição da IAS 39 pela IFRS 9, incluem a introdução de um novo modelo de perdas esperadas (ECL) para estimar perdas por imparidade em ativos financeiros mensurados ao custo ...
Minhota, João Miguel Lopes
core   +1 more source

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

Earnings management - Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS9 )

Il presente scritto propone una disamina delle caratteristiche dell’earnings management e delle sue implicazioni per l’attendibilità della comunicazione economico-finanziaria delle imprese.
Raffaela Casciello
core  

Point-in-time PD term structure models for multi-period scenario loss projection: Methodologies and implementations for IFRS 9 ECL and CCAR stress testing [PDF]

, 2017
Rating transition models ([8], [13]) have been widely used for multi-period scenario loss projection for CCAR stress testing and IFRS 9 expected credit loss estimation.
Yang, Bill Huajian
core  

AUDITING NEW APPROACH OF CREDIT LOSS FOR FINANCIAL INSTITUTIONS IN THE AUDIT DATA ANALYTICS ERA: A FIELD STUDY IN EGYPT

, 2022
Purpose-The main objective of the study to propose Audit Data Analytic Tools (ADA) to develop the role of the External Auditor in enhancing the communication of the Expected Credit Loss (ECL) estimate as a very complex and subjective item of Critical ...
Shaaban Ibrahim, Mohamed, Mahmoud Abdou, Rana   +1 more
core  

Kreditriskmodellering under IFRS 9: En jämförande analys av prediktiva modeller för Probability of Default och deras påverkan på Expected Credit Loss

With the introduction of IFRS 9 in 2018, financial institutions became obligated to proactively forecast their Expected Credit Losses (ECL) through Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD), marking a shift from
Johnsson, Daniel, Siberg, Martin
core   +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