A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Year of publication: |
2020
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Authors: | Schutte, Willem Daniel ; Verster, Tanja ; Doody, Derek ; Raubenheimer, Helgard ; Coetzee, Peet Jacobus |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 8.2020, 1, p. 1-27
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Subject: | IFRS9 | expected credit loss | PD | LGD | EAD | emerging markets | impairments | IFRS | Kreditrisiko | Credit risk | Schwellenländer | Emerging economies | Bilanzierungsgrundsätze | Accounting standards | Kreditgeschäft | Bank lending | Erwartungsbildung | Expectation formation | Benchmarking |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2020.1735681 [DOI] hdl:10419/245292 [Handle] |
Classification: | C13 - Estimation ; G21 - Banks; Other Depository Institutions; Mortgages ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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