The revision of IAS 39: which model?

The three buckets model developed in 2011 by IASB and FASB, which divides the loan portfolio in 3 parts linked to increasing levels of provisioning, is a compromise between two approaches. On the one hand, it overcomes the Time proportional approach, on the other it retrieves the graduality in the provisioning mechanism, in order to solve the problem of «too little too late». However, this compromise is likely to achieve opposite effects

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Year of publication:	2012
Authors:	Calandrini, Carlo
Published in:	BANCARIA. - Bancaria Editrice. - Vol. 01.2012, January
Publisher:	Bancaria Editrice
Subject:	portafoglio crediti \| expected loss \| provisioning \| IAS39 e impairment

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Extent:	text/html
Type of publication:	Article
Classification:	G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009650612