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Did loan-loss provisioning by UK banks become less rimely after implementing of IAS 39?
O'Hanlon, John - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 225-258
Persistent link: https://www.econbiz.de/10009754607
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Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting in Europe 13 (2016) 2, pp. 229-267
Persistent link: https://www.econbiz.de/10012154544
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Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
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The development of expected-loss methods of accounting for credit losses : a review with analysis of comment letters
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 71-102
Persistent link: https://www.econbiz.de/10013428831