Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016
Noor Hashim, Weijia Li and John O’Hanlon
| Year of publication: |
2016
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|---|---|
| Authors: | Hashim, Noor ; Li, Weijia ; O'Hanlon, John |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 13.2016, 2, p. 229-267
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| Subject: | financial instruments | IFRS 9 | impairment | expected-loss | loan losses | IFRS | Bilanzierungsgrundsätze | Accounting standards | Finanzprodukt | Financial product | Kreditrisiko | Credit risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2016.1210179 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154544