L’Impatto sulle PD IFRS 9 della nuova definizione di default
The application of the new default definition, included in the EBA guidelines GL/2016/07, will determine the revision of the lifetime and forward-looking components of the probability of default (PD) used in the context of the IFRS 9 accounting standard. The estimated impact on profit and loss of al...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AIFIRM
2019-12-01
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| Series: | Risk Management Magazine |
| Subjects: | |
| Online Access: | https://www.aifirm.it/wp-content/uploads/2021/04/RMM-2019-03-Excerpt-3.pdf |