Results 281 to 290 of about 818,060 (324)

Forecasting lifetime credit losses: Modelling considerations for complying with the new FASB and IASB current expected credit loss models

Journal of Risk Management in Financial Institutions, 2014
The 2008 financial crisis revealed a critical flaw in the incurred credit loss model. Banks had to wait for losses to incur before increasing loss provisions. As a result, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have both proposed their own versions of a ‘current expected credit loss’ (CECL ...
Joseph Mcphail, Lihong Mcphail
openaire   +1 more source

Effects of Expected Credit Loss on Financial Performance of Listed Insurance Firms

Journal of Finance and Accounting
The purpose of the study was to examine the effects of expected credit loss on the financial performance of insurance firms. This study adopted a descriptive research design.
Susan Kaesha, Dr. John Kiarie, Dr. Mary Githinji   +2 more
semanticscholar   +1 more source

The Effect of the Shift to an Expected Credit Loss Model on Loan Loss Recognition Timeliness

, 2021
Jeong‐Bon Kim, Jeffrey Ng, Chong Wang, Feng Wu   +3 more
semanticscholar   +2 more sources

Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures

The IFRS 9 on Financial Instruments has made an important contribution to the credit loss recognition process and financial reporting by replacing the existing Incurred Credit Loss (ICL) model with the Expected Credit Losses (ECL) model. The ECL model applies to all financial instruments whether they are recognized at the amortized cost or at fair ...
A. Allini, B. Jaggi, A. Zampella, M. Prisco   +3 more
openaire   +2 more sources

Shifting from the incurred to the expected credit loss model and stock price crash risk

Journal of Accounting and Public Policy, 2022
Qinglu Jin, Sirui Wu
semanticscholar   +1 more source

The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession

Accounting Review
In the wake of the financial crisis, policymakers expressed the concern that the incurred loss model delays loan loss recognition to economic stress periods and thereby exacerbates banks’ lending contraction during these periods.
Jing Chen, Yiwei Dou, Stephen G. Ryan, Youli Zou   +3 more
semanticscholar   +1 more source

Optimising Credit Risk Management: An In-Depth Exploration of the Expected Credit Loss Framework for Effective Credit Loss Provisioning

International Journal of Banking Risk and Insurance
The banking sector in India currently relies on the incurred loss approach (ILA) for provisioning non-performing assets (NPAs), wherein credit losses are recognised only upon the occurrence of a loss event.
J. Madegowda
semanticscholar   +1 more source

Comparative Analysis of Expected Credit Loss Models for Accounts Receivable at Different Ages

Frontiers of International Accounting
With the implementation of China’s new accounting standards for financial instruments, the impairment method for financial assets has changed from the incurred loss model to the expected credit loss model.
雪锦 陈
openaire   +2 more sources

Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model

Social Science Research Network, 2022
Muhabie Mekonnen Mengistu, Jeffrey Ng, W. Saffar, Janus Jian Zhang   +3 more
semanticscholar   +1 more source

IFRS 9 and THE EXPECTED CREDIT LOSS MODEL

2015
Banka bilançosundaki en önemli varlık kalemi olan kredilerin değerinin doğru belirlenmesi bankacılık sisteminin sağlıklı işleyişi açısından önemlidir. Kredilerin bilançodaki değerinin belirlenmesi de kredi zararları için nasıl ve ne zaman karşılık ayrılacağına bağlıdır.
openaire   +1 more source