Results 1 to 10 of about 818,060 (324)
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
Limitations of Implementing an Expected Credit Loss Model
SSRN Electronic Journal, 2023 The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the announcement of the new rules. Our identification strategy exploits
Bischof, Jannis +3 more
openaire +5 more sources
Ekonomski Vjesnik, 2018 In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić +2 more
doaj +5 more sources
Investigating the effect of change in loan loss provisioning method on financial reporting quality of banks [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of this study is to investigate the effect of change in the accounting method of calculating bank loan loss provisions on financial reporting quality of banks.
Mohammad Soleymani +3 more
doaj +1 more source
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
doaj +1 more source
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 +1 more source
EPQ model with learning effect for imperfect quality items under trade-credit financing [PDF]
Yugoslav Journal of Operations Research, 2021 Although high and advanced technologies are used to produce high quality items, some defective items are produced due to an error in technical operation or in maintenance.
Jayaswal Mahesh Kumar +3 more
doaj +1 more source
Developing Credit Risk Assessment Methods to Make loss Provisions for Potential loans
Финансы: теория и практика, 2020 According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losses in
V. A. Rakhaev
doaj +1 more source
Inferred Rate of Default as a Credit Risk Indicator in the Bulgarian Bank System
Entropy, 2023 The inferred rate of default (IRD) was first introduced as an indicator of default risk computable from information publicly reported by the Bulgarian National Bank.
Vilislav Boutchaktchiev
doaj +1 more source
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
doaj +1 more source