Limitations of implementing an expected credit loss model
Year of publication: |
2022
|
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Authors: | Bischof, Jannis ; Haselmann, Rainer ; Kohl, Frederik ; Schlueter, Oliver |
Publisher: |
Frankfurt a. M. : Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin) |
Subject: | Bank Accounting | CECL | Expected credit losses | IFRS 9 | Impairments | Loans |
Series: | LawFin Working Paper ; 48 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1832474690 [GVK] hdl:10419/268481 [Handle] RePEc:zbw:lawfin:48 [RePEc] |
Classification: | G01 - Financial Crises ; G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; K23 - Regulated Industries and Administrative Law ; M41 - Accounting |
Source: |
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