Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9
The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment. This problem became particularly relevant after the financial crisis of 2008, when the insolvency of approaches to the assessment of cred...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
National Research University Higher School of Economics
2019-12-01
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| Series: | Корпоративные финансы |
| Subjects: |