Results 31 to 40 of about 459,100 (309)
Scope for Credit Risk Diversification [PDF]
, 2005 This paper considers a simple model of credit risk and derives the limit distribution of losses under different assumptions regarding the structure of systematic risk and the nature of exposure or firm heterogeneity.
Anthony Saunders +46 more
core +2 more sources
Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9
Корпоративные финансы, 2019 The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment.
Alfiya Vasilyeva, Elvina Frolova
doaj +1 more source
A comparison between PSAK 71 and PSAK 55 in the banking industry
Jurnal Ekonomi dan Bisnis, 2021 Economic activities ascending from the use of PSAK 55 (Statement of Financial Accounting Standards) are alleged to be the cause of the Indonesian bank system instability when facing the global financial crisis in 2008.
Sunitha Devi +3 more
doaj +1 more source
„(Lifetime) Expected Credit Losses“ im Rahmen der IFRS-Rechnungslegung [PDF]
Zeitschrift für das gesamte Genossenschaftswesen, 2017 ZusammenfassungMit dem „(Lifetime) Expected Credit Loss“ hat der internationale Standardsetzer einen prospektiven Wertminderungsmaßstab für Finanzinstrumente entwickelt. Mit Blick auf die dadurch induzierte Stärkung des Gläubigerschutzes sowie eine mögliche Angleichung des deutschen HGB an die Vorgaben der IFRS sollten sich Banken und Versicherungen im
Tobias Filusch, Sascha H. Mölls
openaire +1 more source
Implementing Expected Credit Loss in the Iranian Banking Industry
Iranian Journal of Accounting, Auditing & Finance, 2023 IFRS 9 changes the bank’s impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model. This study examines the challenges of switching to the ECL model in the Iranian banking industry.
Feyzollah, Samine, Badri, Ahmad
openaire +2 more sources
Extending Basel Regulatory Capital Requirement under Economic Downturns [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2018 This paper studies credit risk management in banking industry and proposes a generic model for corporate loan portfolio loss distribution in economic downturns.
Amir Azamtarrahian, Saeed Asadi
doaj +1 more source
Advanced Functional Materials, EarlyView.Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah +11 more
wiley +1 more source
Monte Carlo Simulation in the Integrated Market and Credit Portfolio Model [PDF]
, 2001 Credit granting institutions deal with large portfolios of assets. These assets represent credit granted to obligors as well as investments in securities. A common size for such a portfolio lies from anywhere between 400 to 10,000 instruments.
Kane, Selly +2 more
core
Conductance‐Dependent Photoresponse in a Dynamic SrTiO3 Memristor for Biorealistic Computing
Advanced Functional Materials, EarlyView.A nanoscale SrTiO3 memristor is shown to exhibit dynamic synaptic behavior through the interaction of local electrical and global optical signals. Its photoresponse depends quantitatively on the conductance state, which evolves and decays over tunable timescales, enabling ultralow‐power, biorealistic learning mechanisms for advanced in‐memory and ...
Christoph Weilenmann +8 more
wiley +1 more source
Crystal Engineering of Reticular Materials for Gas‐ and Liquid‐Phase Hydrocarbon Separation
Advanced Materials, EarlyView.Crystal engineering enables systematic study of structure/function relationships as exemplified by pore engineering of reticular sorbents, including porous coordination networks and covalent organic frameworks. This review assesses such studies applied across the full scope of industrially relevant hydrocarbon separations to provide insight into how ...
Xia Li +2 more
wiley +1 more source