Zobrazeno 1 - 10
of 73
pro vyhledávání: '"expected credit losses"'
Autor:
Vumani Nkomombini, Karl Oellrich, James Kilbourn, Ruth Weber, Arnold van der Schyf, Sihle Zondo, Sadiyah Wahab, Tariq Cassim, Gretha Steenkamp
Publikováno v:
Journal of Economic and Financial Sciences, Vol 16, Iss 1, Pp e1-e9 (2023)
Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance. Comprehensive disclosure regardin
Externí odkaz:
https://doaj.org/article/133d4e069faa410da86068afecbb5d26
Autor:
Feschiyan, Daniela, Andasarova, Radka
Publikováno v:
ПРИНОСИТЕ НА СЧЕТОВОДСТВОТО В ИКОНОМИЧЕСКАТА НАУКА : Сборник с доклади от юбилейна международна научна конференция по повод 100-годишнината на катедра "Счетоводство и анализ" / ACCOUNTING AND ITS CONTRIBUTION TO THE ECONOMIC SCIENCE. :65-75
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=876992
Autor:
Alfiya F. Vasilyeva
Publikováno v:
Финансовый журнал, Vol 13, Iss No. 4, Pp 91-109 (2021)
This paper is devoted to developing an optimal model for assessing the default requirement (EAD) of assets over the entire life of a financial instrument in accordance with the requirements of IFRS 9 “Financial instruments”. The EAD for the whole
Externí odkaz:
https://doaj.org/article/0e7cef26de46470c9ff3548867015dcb
Autor:
Feschiyan, Daniela, Andasarova, Radka
Publikováno v:
СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ В ПРОМЕНЯЩИЯ СЕ СВЯТ / ACCOUNTING, AUDIT AND FINANCE IN THE CHANGING WORLD. :229-238
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=792014
Autor:
Vidolova, Maria
Publikováno v:
Годишник на Стопанския факултет на СУ „Св. Климент Охридски“ / Yearbook of the Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski. 18(1):29-50
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=893388
Autor:
V. A. Rakhaev
Publikováno v:
Финансы: теория и практика, Vol 24, Iss 6, Pp 82-91 (2020)
According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losse
Externí odkaz:
https://doaj.org/article/63b30d22ad4b4193abb313f312f80d9f
Autor:
Alfiya Vasilyeva, Elvina Frolova
Publikováno v:
Корпоративные финансы, Vol 14, Iss 1, Pp 91-114 (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
Externí odkaz:
https://doaj.org/article/5dbe5edea19140ee81a71f36ee4019c5
Autor:
Alfiya Vasilyeva, Elvina Frolova
Publikováno v:
Корпоративные финансы, Vol 13, Iss 4, Pp 74-86 (2019)
The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment. This problem became particularly relevant after the financial crisis of 2008, when the
Externí odkaz:
https://doaj.org/article/ad657e9034324064b1764de1aa125d3e
Autor:
Pablo Pérez Rodríguez
Publikováno v:
Latin American Journal of Central Banking, Vol 2, Iss 2, Pp 100027- (2021)
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit loss
Externí odkaz:
https://doaj.org/article/ef407fafcdee41fdba18faa043923688
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