The revision of IAS 39: which model?

Carlo Calandrini

BANCARIA, 2012, vol. 01, 82-90

Abstract: The three buckets model developed in 2011 by IASB and FASB, which divides the loan portfolio in 3 parts linked to increasing levels of provisioning, is a compromise between two approaches. On the one hand, it overcomes the Time proportional approach, on the other it retrieves the graduality in the provisioning mechanism, in order to solve the problem of «too little too late». However, this compromise is likely to achieve opposite effects

Keywords: portafoglio crediti; expected loss; provisioning; IAS39 e impairment (search for similar items in EconPapers)
JEL-codes: G21 G28 (search for similar items in EconPapers)
Date: 2012
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