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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Cogent Economics & Finance, 2020 The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte +4 more
doaj +2 more sources
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 +2 more sources
Risks, 2023 The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of
Douw Gerbrand Breed +6 more
doaj +3 more sources
A Holistic Model Validation Framework for Current Expected Credit Loss (CECL) Model Development and Implementation [PDF]
International Journal of Financial Studies, 2020 The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of models that support CECL, across dimensions of both model development and model implementation.
Jacobs Michael
openaire +4 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
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
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
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 +4 more sources
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