The accounting treatment of expected credit losses by South African banks during COVID-19
Year of publication: |
2023
|
---|---|
Authors: | Nkomombini, Vumani ; Oellrich, Karl ; Kilbourn, James ; Weber, Ruth ; Van der Schyf, Arnold ; Zondo, Sihle ; Wahab, Sadiyah ; Cassim, Tariq ; Steenkamp, Gretha |
Published in: |
Journal of economic and financial sciences : JEF. - Johannesburg : Univ., ISSN 2312-2803, ZDB-ID 2824729-2. - Vol. 16.2023, 1, p. 1-9
|
Subject: | COVID-19 | expected credit losses | banks | impairment | IFRS 9 | South Africa | accounting treatment | relief measures | significant increase in credit risk | allowance forcredit losses | Südafrika | Kreditrisiko | Credit risk | Coronavirus | IFRS | Kreditgeschäft | Bank lending | Bilanzierungsgrundsätze | Accounting standards | Bank |
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