Results 11 to 20 of about 818,060 (324)

Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]

Banks and Bank Systems
This study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita, Faez Hlail Srayyih, Sinan Abdullah Harjan, Dua’a Shubita, Majd Munir Iskandrani   +4 more
doaj   +2 more sources

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, Tanja Verster, Derek Doody, Helgard Raubenheimer, Peet Jacobus Coetzee   +4 more
doaj   +2 more sources

Test-Bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model: The Case of Trade Receivables [PDF]

SSRN Electronic Journal, 2016
We use a laboratory-controlled environment to provide experimental evidence on the potential intended and unintended consequences of the mandatory replacement of the Incurred Credit Loss Model (ICL) of IAS 39 by the Expected Credit Loss Model (ECL) of IFRS 9.
Kanagaretnam, Kiridaran, Mestelman, Stuart, Shehata, Mohamed, Gomaa, Kohamed   +3 more
openaire   +2 more sources

A Forward-Looking IFRS 9 Methodology, Focussing on the Incorporation of Macroeconomic and Macroprudential Information into Expected Credit Loss Calculation

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, Jacques Hurter, Mercy Marimo, Matheba Raletjene, Helgard Raubenheimer, Vibhu Tomar, Tanja Verster   +6 more
doaj   +2 more sources

Expected credit loss modeling

Mohyla Mathematical Journal
This article proposes a method for modeling the probability of default, describes the statistical evaluation of the model, and presents a model of the software implementation algorithm. The algorithm automatically selects from the group of regression models where the models are both linear regression and various modifications of semi-logarithmic models
Svitlana Drin, Fedir Serdiuk
semanticscholar   +4 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.
Michael Jacobs
openaire   +3 more sources

Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models [PDF]

SSRN Electronic Journal, 2019
Our objective is to test-bed the new Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models for bank credit loss accounting to identify the potential consequences of their implementation. In particular, whether and how ECL and CECL approaches could lead to divergence in credit loss accounting practices in the U.S.
Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman, Mohamed Shehata   +3 more
openaire   +2 more sources

Investigating the applicability of the expected credit loss model to Islamic Sukuk: Law aspects

Corporate Law and Governance Review
This paper examines the application of the expected credit loss (ECL) model under International Financial Reporting Standards (IFRS) 9 to Islamic Sukuk, which indicates that accountants do not regard any gap between Islamic financial instruments and IFRS. Since Sukuk have special features according to Islamic finance, such as the non-usage of interest (
Amer Morshed, Mohammed Daoud Othman, Asma’a Al-Amarneh   +2 more
openaire   +2 more sources

Study of the Impact of Expected Credit Loss Model on the Quality of Accounting Information

BCP Business & Management, 2022
 In 2017, the Ministry of Finance issued a new standard on financial instruments to achieve convergence with international accounting standards, in which the emergence of expected credit loss model has great significance and far-reaching impact on the ...
Yibin Luo
semanticscholar   +1 more source

Credit-based demand side incentive mechanism optimization for load aggregator

Energy Reports, 2022
Demand side resources play an important role in dealing with the seasonal and intermittent demand–supply mismatch problem in the power system under the global goal of carbon neutrality.
Ting Lv, Yong Yan, Lei Li, Ziqiang Zhou, Zhi Zhang, Tianhan Zhang, Li Yang, Zhenzhi Lin   +7 more
doaj   +1 more source