The accounting treatment of expected credit losses by South African banks during COVID-19

The accounting treatment of expected credit losses by South African banks during COVID-19

Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance. Comprehensive disclosure regarding the application of managerial judgement in calculati...

Full description

Bibliographic Details
Main Authors: Vumani Nkomombini, Karl Oellrich, James Kilbourn, Ruth Weber, Arnold van der Schyf, Sihle Zondo, Sadiyah Wahab, Tariq Cassim, Gretha Steenkamp
Format: Article
Language:English
Published: AOSIS 2023-02-01
Series:Journal of Economic and Financial Sciences
Subjects:
covid-19
expected credit losses
banks
impairment
ifrs 9
south africa
accounting treatment
relief measures
significant increase in credit risk
allowance for credit losses
Online Access:https://jefjournal.org.za/index.php/jef/article/view/800

Internet

https://jefjournal.org.za/index.php/jef/article/view/800

Similar Items