Financial stability consequences of the expected credit loss model in IFRS 9 [PDF]
, 2018 Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated to three stages depending on their relative credit risk.
Sánchez Serrano, Antonio
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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
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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
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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
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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
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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 +3 more
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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 +7 more
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Preliminary impact of IFRS 9 implementation on the Lebanese banking sector [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9)
Darine Dib, Khalil Feghali
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, 2021 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently adopted expected credit loss models for the loan loss provisioning of banks.
Breuer, Patricia +2 more
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Tails of Credit Default Portfolios [PDF]
, 2004 We derive analytic expressions for the tail behavior of credit losses in a large homogeneous credit default portfolio. Our model is an extended CreditMetrics model; i.e. it is a one-factor model with a multiplicative shock-variable.
Kuhn, G., Kuhn, Gabriel, Gabriel Kuhn
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