Credit Scoring – General Approach in the IFRS 9 Context
With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses. As such, the IFRS 9 models use point-in-time, estimates of Probability of Default...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2021-05-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9672.pdf
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