Financial Loans Cost or Fair Value, Which One Has More Effect on Credit Loss of Banking System

Mandana Taheri and Ali Rahmani

Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), 2017, vol. 10, issue 33, 481-508

Abstract: ​International Financial Reporting Standards (IFRS) 13 (fair value measurement) and IFRS 9 (credit loss discount estimate) have allowed financial institutions to report their financial assets and liabilities based on fair value. For banks, the bank facility is one of the financial assets that can be reported by fair value. Disclosure and

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:mbr:jmbres:v:10:y:2017:i:33:p:481-508

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