CLASSIFICATION OF EXPOSURES IN BANKS AND THE APPLICABLE ACCOUNTING FRAMEWORK IN THE LIGHT OF IFRS 9

Maria Vidolova ()
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Maria Vidolova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2020, vol. 18, issue 1, 29-50

Abstract: The report focuses on changes to the adoption and application of IFRS 9 in banking. The approach to determining allowances for impairment of credit and other exposures, the factors for significant credit risk increase as well as the modelling capabilities of the processes are considered.

Keywords: application of IFRS 9 in banking; credit risk; expected credit losses; the classification of financial assets. (search for similar items in EconPapers)
Date: 2020
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