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Current Expected Credit Losses Methodology
, 2021 The purpose of this paper is to implement the Current Expected Credit Losses (CECL) methodology for an Association of the Farm Credit System (FCS). CECL was released in 2016 by the Financial Accounting Standards Board (FASB) and is expected to be implemented by all banks and lending institutions starting Jan. 1, 2023.
Crandall, Rhett
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Credit Union Department Newsletter [PDF]
Newsletter of the Texas Credit Union Department containing departmental news and announcements, deadlines, and other information of importance to credit ...
Texas. Credit Union Department.
core +13 more sources
The impact of climate risk on corporate credit risk
Cogent Economics & Finance, 2022 Firms must estimate expected credit losses (EL) to comply with accounting standards and unexpected credit losses (UL) to determine regulatory credit risk capital. Both rely on estimates of obligor probabilities of default (PD).
Francesca Bell, Gary van Vuuren
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IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects [PDF]
Bankarstvo, 2017 The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative ...
Brković Milan
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The accounting treatment of expected credit losses by South African banks during COVID-19
Journal of Economic and Financial Sciences, 2023 Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance.
Vumani Nkomombini +8 more
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Вестник Пермского университета: Серия Экономика, 2020 Current banking sector’s performance raises the issues connected with the IFRS 9 Financial Instruments driven transformation of the forecast assessment for the expected credit losses during monitoring and credit risk assessment in commercial banks.
Elena Vladimirovna Travkina
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Data Analytics for Credit Risk Models in Retail Banking: a new era for the banking system [PDF]
Risk Management Magazine, 2023 Given the nature of the lending industry and its importance for global economic stability, financial institutions have always been keen on estimating the risk profile of their clients.
Adamaria Perrotta +2 more
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Credit risk measurement: Evidence of concentration risk in Polish banks’ credit exposures [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 In recent years, there has been a lot of scientific research stressing the importance of understanding and measuring concentration risk in credit portfolios.
Natalia Nehrebecka
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Accounting and auditing of credit loss estimates: The hard and the soft
Latin American Journal of Central Banking, 2021 A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses ...
Pablo Pérez Rodríguez
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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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