Напрями узгодження стандартів фінансової звітності банків із сучасними концепціями управління кредитним ризиком

Directions of coordination of financial accounting standards with principles for credit risk management in banks

Ihor Voloshyn

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines ways of overcoming inconsistencies between IFRS and modern concepts of credit risk management, namely, expected loss model and risk-adjusted loan pricing. Also, it is considered an issue of acceptable levels of concentration risk in bank credit portfolio.

Keywords: risk management; credit risk; incurred loss model; expected loss model; impairment; loan loss provision; allowance; loan; Basel; unexpected losses; capital; credit spread; interest income; financial standard; accounting standard (search for similar items in EconPapers)
JEL-codes: G21 (search for similar items in EconPapers)
Date: 2014-12-29
New Economics Papers: this item is included in nep-acc and nep-rmg
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Published in Bankivs'ka sprava (Banking) 5-6 (125) (2014): pp. 33-47

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:61004

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