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Keywords: Expected credit loss
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Journal Articles
How to estimate expected credit losses – ECL – for provisioning under IFRS 9
Available to Purchase
Journal:
The Journal of Risk Finance
Journal of Risk Finance (2021) 22 (2): 169–190.
Published: 03 June 2021
... to low default portfolios. Mariya Gubareva can be contacted at: mgubareva@iscal.ipl.pt 07 05 2020 19 09 2020 18 03 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Expected credit loss IFRS 9 Point-in-time probability...
Journal Articles
Risk assessment for financial accounting: modeling probability of default
Available to Purchase
Journal:
The Journal of Risk Finance
Journal of Risk Finance (2021) 22 (1): 1–15.
Published: 28 October 2020
...Tobias Filusch Purpose This paper aims to introduce and tests models for point-in-time probability of default (PD) term structures as required by international accounting standards. Corresponding accounting standards prescribe that expected credit losses (ECLs) be recognized for the impairment...
