Expected loss provisioning under upcoming IFRS 9 Impairment Standards : a new source of P&L volatility - can we tame it?
Wolfgang Reitgruber
| Year of publication: |
2016
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|---|---|
| Authors: | Reitgruber, Wolfgang |
| Published in: |
Journal of risk management in financial institutions. - London : Henry Stewart Publ., ISSN 1752-8887, ZDB-ID 2416788-5. - Vol. 9.2016, 4, p. 332-343
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| Subject: | IFRS 9 Impairment Standards | amortised cost | asset liability management | budgeting | credit risk | economic value | expected credit loss (ECL) | lifetime credit loss (LCL) | monitoring | Kreditrisiko | Credit risk | IFRS | Bilanzierungsgrundsätze | Accounting standards | Verlust | Loss | Basler Akkord | Basel Accord | Theorie | Theory | Volatilität | Volatility |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
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