Forecasting lifetime credit losses : modelling considerations for complying with the new FASB and IASB current expected credit loss models
Joseph McPhail; Lihong McPhail
| Year of publication: |
2014
|
|---|---|
| Authors: | McPhail, Joseph E. ; McPhail, Lihong Lu |
| Published in: |
Journal of risk management in financial institutions. - London : Henry Stewart Publ., ISSN 1752-8887, ZDB-ID 2416788-5. - Vol. 7.2014, 4, p. 375-388
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| Subject: | Dodd-Frank Act stress testing (DFAST) | allowance for loan and lease losses (ALLL) | comprehensive capital analysis and review (CCAR) | credit risk | current expected credit loss (CECL) | financial crisis | hazard rate model | lifetime loss forecasting | Kreditrisiko | Credit risk | Prognoseverfahren | Forecasting model | Finanzkrise | Financial crisis | Basler Akkord | Basel Accord | IFRS | Theorie | Theory | Bankrisiko | Bank risk | Bilanzierungsgrundsätze | Accounting standards | Kreditgeschäft | Bank lending |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011346965