Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections

Radka Andasarova

Economic Studies journal, 2016, issue 3, 137-157

Abstract: The importance and the relevance of the credit risk management issues in the context of its accounting information support are indisputable. The continuing financial and economic crisis and the changes in the global regulatory framework for banks are reviewed. The preparation of the Bulgarian banking system for a global reform of financial regulation – Basel III, and the proposed changes in international accounting standards to future loan loss recognition are analyzed.

JEL-codes: G01 G21 G32 M41 M48 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2016:i:3:p:137-157

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