Results 31 to 40 of about 3,240,961 (284)
Test-Bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model: The Case of Trade Receivables [PDF]
SSRN Electronic Journal, 2016 We use a laboratory-controlled environment to provide experimental evidence on the potential intended and unintended consequences of the mandatory replacement of the Incurred Credit Loss Model (ICL) of IAS 39 by the Expected Credit Loss Model (ECL) of IFRS 9.
Kanagaretnam, Kiridaran +3 more
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Revista Ambiente Contábil, 2020 Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on ...
Aline Thatyana Aranda da Rocha Branco Alcantara Alves +3 more
doaj +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
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Корпоративные финансы, 2020 This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
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IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks
Prizren Social Science Journal, 2021 From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward ...
Besmir ÇOLLAKU +2 more
doaj +1 more source
Payment Changes and Default Risk: The Impact of Refinancing on Expected Credit Losses [PDF]
SSRN Electronic Journal, 2012 This paper analyzes the relationship between changes in borrowers' monthly mortgage payments and future credit performance. This relationship is important for the design of an internal refinance program such as the Home Affordable Refinance Program (HARP). We use a competing risk model to estimate the sensitivity of default risk to downward adjustments
Joseph Tracy, Joshua Wright
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Tails of Credit Default Portfolios [PDF]
, 2004 We derive analytic expressions for the tail behavior of credit losses in a large homogeneous credit default portfolio. Our model is an extended CreditMetrics model; i.e. it is a one-factor model with a multiplicative shock-variable.
Kuhn, G., Kuhn, Gabriel, Gabriel Kuhn
core +1 more source
Snapshot: Financial Instruments Expected Credit Losses [PDF]
, 2013 This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses.: It provides an overview of the main proposals that were developed by the ...
International Financial Reporting Standards Foundation
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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
doaj +1 more source
Credit losses in Australasian banking [PDF]
, 2008 We analyse determinants of bank credit losses in Australasia. Despite sizeable credit losses over the past two decades, ours is the first systematic study to do so. Analysis is based on a comprehensive dataset retrieved from original financial reports of
Grimes, Arthur +2 more
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