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Research on Loan Provision Ratio Based on Expected Credit Loss Model
Advances in Economics, Management and Political SciencesThe International Accounting Standards Board (IASB) has officially released IFRS9, replacing IAS 39. This new standard introduces simplified asset classification to address the complexity of provisioning for asset changes and proposes an expected credit loss model for forward-looking risk management.
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Shifting from the incurred to the expected credit loss model and stock price crash risk
Journal of Accounting and Public Policy, 2023Qinglu Jin, Sirui Wu
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Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence
Journal of Accounting Research, 2021German LÓPEZ‐ESPINOSA +1 more
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An Analysis of the Expected Credit Loss (ECL) Model under IFRS 9 in the Banking Sector
SSRN Electronic JournalFinancial reports play a vital role in stakeholders' decision-making, making the credibility and relevance of financial information essential. In the banking industry, where credit risk exposure is significant, the adoption of appropriate accounting standards becomes increasingly important. In Indonesia, IFRS 9 has been embraced as PSAK 71.
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Unrecognized Expected Credit Losses and Bank Share Prices
Journal of Accounting Research, 2021exaly
Stufenzuordnung im Expected Credit Loss Model nach IFRS 9
Zeitschrift für das gesamte Bank- und Börsenwesen, 2018Matthias Bank, Bernhard Eder
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