КЛАСИФИКАЦИЯ НА ЕКСПОЗИЦИИТЕ В БАНКИТЕ И ПРИЛОЖИМАТА СЧЕТОВОДНА РАМКА В СВЕТЛИНАТА НА МСФО 9
CLASSIFICATION OF EXPOSURES IN BANKS AND THE APPLICABLE ACCOUNTING FRAMEWORK IN THE LIGHT OF IFRS 9
Author(s): Maria VidolovaSubject(s): Economy, Accounting - Business Administration
Published by: Софийски университет »Св. Климент Охридски«
Keywords: application of IFRS 9 in banking; credit risk; expected credit losses; the classification of financial assets
Summary/Abstract: The report focuses on changes to the adoption and application of IFRS 9 in banking. The approach to determining allowances for impairment of credit and other exposures, the factors for significant credit risk increase as well as the modeling capabilities of the processes are considered.
Journal: Годишник на Стопанския факултет на СУ „Св. Климент Охридски“
- Issue Year: 18/2020
- Issue No: 1
- Page Range: 29-50
- Page Count: 22
- Language: Bulgarian