How to estimate expected credit losses – ECL – for provisioning under IFRS 9

Autor:	Gubareva, Mariya
Zdroj:	The Journal of Risk Finance, 2021, Vol. 22, Issue 2, pp. 169-190.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/JRF-05-2020-0094 Zobrazit plný text záznamu