The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Alejandro Buesa, Javier Población, Javier Tarancón
| Year of publication: |
2023
|
|---|---|
| Authors: | Buesa, Alejandro ; Población García, Javier ; Tarancón, Javier |
| Subject: | Banking system | Loan losses | Procyclicality | Provisions | IFRS | Bilanzierungsgrundsätze | Accounting standards | Kreditrisiko | Credit risk | USA | United States | Konjunktur | Business cycle | Vergleich | Comparison | Kreditgeschäft | Bank lending | Basler Akkord | Basel Accord | Bankrechnungslegung | Bank accounting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10693-022-00392-1 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014444199