The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the...

To provide a fuller picture of compliance with SFAS 142, we hand-collect data to track 893 large acquisitions. Our model, which links impairments to post-acquisition performance declines and acquisition-year attributes, identifies 349 acquisitions as likely to impair. We expand compliance to...

This report attempt to analyse the financial data of Bega Cheese Limited that is categorised as a Public company and currently ranked at number 349 out of top 2000 companies in Australia. The report includes the overview of the company along with its detail analysis of company capital structure...