Este artículo pretende comparar el comportamiento cíclico del provisionamiento para riesgo de crédito bajo varios regímenes contables, en particular IAS 39, IFRS 9 y US GAAP. Modelizamos el impacto del deterioro crediticio en la cuenta de pérdidas y ganancias en los tres casos. Nuestros...

Artículo de revista ; Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated...

Artículo de revista ; Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated...

Artículo de revista

Artículo de revista

Artículo de revista ; The disruptive effects of the digitalisation of assets call for legislative and regulatory adaptation and for a review of the reporting framework applicable to this general category of assets. But the dissemination of relevant information for decision-making in relation to...

Artículo de revista ; The notes to financial statements and, in the case of credit institutions, Pillar 3 reports complete and supplement information contained in the balance sheet and income statement. This helps to provide a better estimate of the amount and timing of expected cash flows, and...

Esta nota recoge el impacto que ha tenido la aplicación de la Norma Internacional de Información Financiera 16 (NIIF16) en los estados financieros de los grupos cotizados españoles. Las NIIF son de obligatoria aplicación en las cuentas consolidadas de grupos cotizados europeos. En concreto,...