Results 31 to 40 of about 459,844 (307)
Интеллект. Инновации. Инвестиции, 2019 The relevance of the problem is due to the emergence of new trends in the global financial market for the assessment and management of credit risks in the activities of commercial banks. In modern conditions, there is a global reform of the financial and
E.V. Travkina
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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
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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
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„(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
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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
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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
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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
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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
Advanced Functional Materials, EarlyView.Optoelectronic synaptic devices based on solution‐processed molecular telluride GST‐225 phase‐change inks are demonstrated for three‐factor learning. A global optical signal broadcast through a silicon waveguide induces non‐volatile conductance updates exclusively in locally electrically flagged memristors.
Kevin Portner +14 more
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Collision‐Resilient Winged Drones Enabled by Tensegrity Structures
Advanced Robotics Research, EarlyView.Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui +5 more
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