IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks
From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward-looking information regarding the current loan p...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Association of Scientists and Intellectuals of Kosovo
2021-04-01
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| Series: | Prizren Social Science Journal |
| Subjects: | |
| Online Access: | https://prizrenjournal.com/index.php/PSSJ/article/view/191 |