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Credit Risk Modelling: Migration Rates Systems with Renewal and an IFRS9-baseline [PDF]

, 2019
In 2014 the International Accounting Standards Board (IASB) promulgated the International Financial Reporting Standard 9 (IFRS9) ([1, 4]). This new accounting standard substitutes the previous IASB39-Financial Instrument since January 2018 and banks are operating with effort to meet the many technical and normative innovations introduced to provide ...
Landini Simone, Mariacristina Uberti, Simone Casellina   +2 more
openaire   +3 more sources

Migration Rates Modeling as Open Systems II: Toward an IFRS9 Compliant ex-ante Assessment of Credit Risk with Microsimulation Modeling

, 2018
Since January 1st 2018 the IFRS9-Financial Instruments (International Financial Reporting Standards; BCBE (2015) and ECB (2017)), issued in 2014 by the International Accounting Standard Board (IASB), substitutes the previous IASB39- Financial Instruments.
Simone Landini, Mariacristina Uberti, Simone Casellina   +2 more
openaire   +2 more sources

Gli scenari multipli IFRS9. Uno studio applicativo

Risk Management Magazine, 2016
Emilio Melfi, Daniele Monzali, Giuseppe Quaglia   +2 more
openaire   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Uma abordagem Forward-Looking para estimar a PD segundo IFRS9 [PDF]

, 2019
openaire   +1 more source

IFRS9 の減損基準に対するBCBS の解釈

IFRS9 の減損基準に対するBCBS の解釈
application ...
openaire  

أثر تطبیق المعاییر الدولیة لإعداد التقاریر المالیة(IFRS9) فى إدارة المخاطر المصرفیة (دراسة تطبیقیة)

مجلة الدراسات التجاریة المعاصرة, 2022
openaire   +1 more source