„(Lifetime) Expected Credit Losses“ im Rahmen der IFRS-Rechnungslegung: Ein anwendungsorientierter Problemaufriss für Banken und Versicherungen im genossenschaftlichen Umfeld

Filusch Tobias () and Mölls Sascha H. ()
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Filusch Tobias: Philipps-Universität Marburg, Institut für Genossenschaftswesen (ifG Marburg), Am Plan 2, 35037, Marburg, Deutschland
Mölls Sascha H.: Philipps-Universität Marburg, Institut für Genossenschaftswesen (ifG Marburg), Am Plan 2, 35037, Marburg, Deutschland

Zeitschrift für das gesamte Genossenschaftswesen, 2017, vol. 67, issue 4, 245-262

Abstract: With the concept of (lifetime) expected credit losses the international standard setter has established an impairment model that is supposed to report risks early and comprehensively. With regard to the induced strengthening of creditor protection and regarding a potential convergence of the German commercial code cooperative banks and insurances as well as the corresponding auditing associations should deal with the upcoming changes precociously.

Date: 2017
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DOI: 10.1515/zfgg-2017-0025

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