Напрями узгодження стандартів фінансової звітності банків із сучасними концепціями управління кредитним ризиком

This paper examines ways of overcoming inconsistencies between IFRS and modern concepts of credit risk management, namely, expected loss model and risk-adjusted loan pricing. Also, it is considered an issue of acceptable levels of concentration risk in bank credit portfolio.

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Alternative title:	Directions of coordination of financial accounting standards with principles for credit risk management in banks
Year of publication:	2014-12-29
Authors:	Voloshyn, Ihor
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	risk management \| credit risk \| incurred loss model \| expected loss model \| impairment \| loan loss provision \| allowance \| loan \| Basel \| unexpected losses \| capital \| credit spread \| interest income \| financial standard \| accounting standard

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	G21 - Banks; Other Depository Institutions; Mortgages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011113809