Accounting Analysis of the Loan Portfolio of Banks and Feasibility of the Model for Credit Losses

Daniela Feschiyan and Radka Andasarova ()
Additional contact information
Radka Andasarova: University of National and World Economy, Sofia, Bulgaria

Economic Alternatives, 2017, issue 4, 532-554

Abstract: The study presents research into credit as an economic category and as an object of accounting analysis in banks. Credit risk is perceived as part of the accounting policy of banks. À model for accounting analysis, credit risk assessment and determining the necessary provisions (impairments) on the loans granted by the bank has been developed and established. The interrelationship and interdependence between accounting information, accounting analysis and credit risk management in banks has been analyzed. The information sources for the implementation of accounting analysis of credit risk have been systematically structured. The models for assessing the quality of the bank loan portfolio have been systematized and scientifically grounded. A critical analysis of the currently applicable model of impairment of financial assets has been made. The expectations and the effects of the forthcoming introduction of a new model for the recognition of expected losses from commercial banks have been defined.

Keywords: accounting analysis; loan portfolio; credit risk; accounting standards; expected credit losses (search for similar items in EconPapers)
JEL-codes: G21 M40 M48 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.unwe.bg/uploads/Alternatives/3_EAlternativi_english_4_2017.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nwe:eajour:y:2017:i:4:p:532-554

Access Statistics for this article

More articles in Economic Alternatives from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Vanya Lazarova ().