Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS

Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS

This article examines the procyclicality of banks’ credit losses and provisions in the Czech Republic using pre-2018 data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9. This analysis is possible because the majority of banks seem to have aligned their a...

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Bibliographic Details
Main Authors: Malovaná Simona, Tesařová Žaneta
Format: Article
Language:English
Published: Sciendo 2022-03-01
Series:Review of Economic Perspectives
Subjects:
credit losses
ifrs 9
procyclicality
provisions
c22
e32
g21
Online Access:https://doi.org/10.2478/revecp-2022-0003

Internet

https://doi.org/10.2478/revecp-2022-0003

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