Binomial model for measuring expected credit losses from trade receivables in non-financial sector entities

Binomial model for measuring expected credit losses from trade receivables in non-financial sector entities

In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9). This standard introduces an expected credit loss (ECL) impairment model that applies to financial instruments, including trade and lease receivable...

Deskribapen osoa

Xehetasun bibliografikoak
Egile Nagusiak: Branka Remenarić, Ivan Čevizović, Ivana Kenfelja
Formatua: Artikulua
Hizkuntza:English
Argitaratua: Faculty of Economics and Business in Osijek 2018-01-01
Saila:Ekonomski Vjesnik
Gaiak:
expected credit loss model
binomial model
IFRS 9
accounts receivable
financial instruments
incurred loss model
Sarrera elektronikoa:http://hrcak.srce.hr/file/297298

Internet

http://hrcak.srce.hr/file/297298

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