Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Javier Tarancón"'
Publikováno v:
Journal of Financial Services Research.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b7d2e6d0aea879633e36d5df6d439d0
https://doi.org/10.1007/s10693-022-00392-1
https://doi.org/10.1007/s10693-022-00392-1
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::859b1b55a6a2d0ac4b514d2f10ebbc82
https://doi.org/10.2139/ssrn.4043289
https://doi.org/10.2139/ssrn.4043289
Publikováno v:
SSRN Electronic Journal.
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03f09c8092370b679584842577f29148
https://doi.org/10.2139/ssrn.3526174
https://doi.org/10.2139/ssrn.3526174
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::364719aa8e1cf8202868966b31c20f60
https://doi.org/10.2139/ssrn.3515401
https://doi.org/10.2139/ssrn.3515401