IFRS 16 Incremental Borrowing Rate : comparability issues and a methodology proposal for Loss Given Default Adjustment
David Delgado-Vaquero, Jose Morales-Diaz and Constancio Zamora-Ramírez
| Year of publication: |
2022
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|---|---|
| Authors: | Delgado-Vaquero, David ; Morales-Diaz, Jose ; Zamora-Ramírez, Constancio |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 19.2022, 2, p. 287-310
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| Subject: | credit default swap (CDS) | financial statement comparability | IFRS 16 | incremental borrowing rate (IBR) | loss given default (LGD) | yield-to-maturity (YTM) | IFRS | Kreditrisiko | Credit risk | Kreditderivat | Credit derivative | Basler Akkord | Basel Accord | Insolvenz | Insolvency | Kreditwürdigkeit | Credit rating | Kreditgeschäft | Bank lending |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2022.2046282 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013350328