Development of Rating Models under IFRS 9
Before the release of the IFRS 9 Financial Instruments standard in 2014, the development of ranking mechanisms was mostly known through the Basel capital accords requirements for the computation of regulatory capital, as well as the economic capital models used for the estimation of internal capital...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-06-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/development-of-rating-models-under-ifrs-9-a126d/download-PDF/
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