The new impairment loss credit loss model under IFRS 9 – Post transition model implications

Author:

Beerbaum Dr. Dirk

Publisher

Elsevier BV

Reference41 articles.

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2. How did Financial Reporting Contribute to the Financial Crisis?;M E Barth;European Accounting Review,2010

3. Accounting treatment of credit loss allowances amid COVID-19;D Beerbaum;Current Expected Credit Loss (CECL) versus IFRS 9 Expected Credit Loss (ECL)

4. Significant Increase in Credit Risk According to IFRS 9: Implications for Financial Institutions;D Beerbaum;International Journal of Economics & Management Sciences,2015

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