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أثر مخصصات الاستثمار والتمویل على الوعاء الزکوی فی ضوء المعیار الدولی للتقاریر المالیة IFRS9
مجلة کلیة دار العلوم, 2021 یوسف أحمد الحداد
openaire +2 more sources
Modello LGSR forward looking [PDF]
Risk Management Magazine, 2022 In this work, we propose a hierarchical model to introduce Forward-Looking effects on the Loss Given Default Rate (LGDR) estimate, as required by IFRS9. The Framework consists of two modules: a SURTS satellite model (Seemingly Unrelated Regressions Model
David Cavallini, Francesco Letizia
doaj +1 more source
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9
Australian Accounting Review, Volume 32, Issue 4, Page 440-459, December 2022., 2022 Abstract IFRS 9 was introduced by the IASB in 2014 with a mandatory application in 2018. Three years later the IASB started a post‐implementation review project. Major concerns at a political level and from the (insurance) industry were raised about long‐term investment strategies that appear less favourable due to new measurement categories and ...
Edgar Löw, Marc Erkelenz
wiley +1 more source
أثر تطبيق المعيار الدولي لإعداد التقارير المالية (IFRS 9) على تحسين الأداء المالي للبنوک التجارية المصرية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020 يعد مخصص خسائر القروض أحد أهم الأليات المستخدمة للحد من مخاطر الائتمان والحفاظ على الموارد المالية للبنک وتعد مشکله الاعتراف بالخسائر الائتمانية المتوقعة وقياسها والإفصاح عنها بشکل دقيق أحد أهم المشکلات المحاسبية المطروحة في الوقت الحالي وفى ضوء ذلک أصدر
رنا السعيد عمر
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Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes
Abacus, Volume 57, Issue 3, Page 557-592, September 2021., 2021 Focusing on the four most recent and highly publicized accounting reforms in UK central government, and utilizing discourse analysis of official publications, together with semi‐structured interviews, this paper examines the basis on which these four reforms were introduced, the extent to which they are considered appropriate, and the reasons for the ...
Elaine Stewart, Ciaran Connolly
wiley +1 more source
L’Impatto sulle PD IFRS 9 della nuova definizione di default [PDF]
Risk Management Magazine, 2019 The application of the new default definition, included in the EBA guidelines GL/2016/07, will determine the revision of the lifetime and forward-looking components of the probability of default (PD) used in the context of the IFRS 9 accounting standard.
Maria Giovanna Zavallone +2 more
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The effect of risk committee characteristics on banks' asset quality: The moderating role of IFRS9
المجلة العلمية للدراسات المحاسبيةDoaa Abd-El fattah Shehata +2 more
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Tikrit Journal of Administrative and Economic Sciences, 2023 هدفت الدراسة إلى بحث أثر تطبيق معيار الإبلاغ المالي الدولي (IRFS 9) في تحقيق الاستقرار المالي في المصارف العراقية، ولتحقيق غايات الدراسة تم اتباع المنهج الكمي التحليلي لدراسة العلاقة التأثيرية بين متغيرات الدراسة، واستخدم الباحث الاستبيان كأداة لجمع ...
Mohammed hamed khalaf mohammed +1 more
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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Cogent Economics & Finance, 2020 The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte +4 more
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