المؤلفون: Abuaddous, Murad

المصدر: Journal of Islamic Accounting and Business Research, 2023, Vol. 16, Issue 1, pp. 125-146.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JIABR-07-2022-0178

المؤلفون: Ramalho, Luís Filipe Teixeira

المساهمون: Silva, Rui Filipe Pereira Bertuzi da, Repositório Científico do Instituto Politécnico do Porto

مصطلحات موضوعية: IFRS 9, IAS 39, Instrumentos financeiros, Perdas de crédito esperadas, Financial instruments, Expected credit losses, Contabilidade

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.22/24674

المؤلفون: Dao-Le Flécher, Phu, Paget-Blanc, Eric

المساهمون: Université d'Évry-Val-d'Essonne (UEVE), Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) (LITEM), Université d'Évry-Val-d'Essonne (UEVE)-Université Paris-Saclay-Institut Mines-Télécom Business School (IMT-BS), Institut Mines-Télécom Paris (IMT)-Institut Mines-Télécom Paris (IMT), Autorité des Normes Comptables (ANC), LITEM-IMO

المصدر: ISSN: 2617-2399 ; EISSN: 2617-2399.

مصطلحات موضوعية: IFRS 9, Provisions, Expected Credit Losses (ECL), Covid-19, Regulatory measures, Pertes de crédit attendues, Mesures réglementaires, [SHS.GESTION]Humanities and Social Sciences/Business administration

الاتاحة: https://hal.science/hal-04302172
https://hal.science/hal-04302172v1/document
https://hal.science/hal-04302172v1/file/Article%20IFRS%209%20et%20COVID%2019_VF.pdf
https://doi.org/10.3917/accra.019.0067

المؤلفون: تاجا, محمد حسام, أ.د ابراهيم العدي, Mohamad Hossam Taja, Prof. Ibrahim Al Adi

المصدر: مجلة جامعة دمشق للعلوم الاقتصادية و السياسية ; مجلد 40 عدد 1 (2024): مجلة جامعة دمشق للعلوم الاقتصادية والسياسية ; Damascus University Journal for the economic and Political sciences ; Vol. 40 No. 1 (2024): Damascus University Journal For The Economic And Political Sciences ; 2789-8202

مصطلحات موضوعية: الخسائر الائتمانية المتوقعة, القيمة السوقية المضافة, Expected Credit Losses, Market Value Added

وصف الملف: application/pdf

Relation: https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/2800/2417; https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/2800

الاتاحة: https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/2800

المؤلفون: Veríssimo, Alexandra Martins

المساهمون: Basto, Florence Pinto, Repositório da Universidade de Lisboa

مصطلحات موضوعية: IFRS 9, loan loss provisions, expected credit losses, income smoothing, bank supervision, earnings management, European Union, capital management, provisões para perdas de crédito, perdas de crédito esperadas, alisamento de resultados, supervisão bancária, gestão de resultados, gestão de capital, União Europeia

وصف الملف: application/pdf

Relation: Veríssimo, Alexandra Martins (2021). "O impacto da adoção da IFRS 9 no reconhecimento das perdas de crédito nos bancos europeus". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.

الاتاحة: http://hdl.handle.net/10400.5/23426

المؤلفون: Vumani Nkomombini, Karl Oellrich, James Kilbourn, Ruth Weber, Arnold van der Schyf, Sihle Zondo, Sadiyah Wahab, Tariq Cassim, Gretha Steenkamp

المصدر: Journal of Economic and Financial Sciences, Vol 16, Iss 1, Pp e1-e9 (2023)

مصطلحات موضوعية: covid-19, expected credit losses, banks, impairment, ifrs 9, south africa, accounting treatment, relief measures, significant increase in credit risk, allowance for credit losses, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://jefjournal.org.za/index.php/jef/article/view/800; https://doaj.org/toc/1995-7076; https://doaj.org/toc/2312-2803

URL الوصول: https://doaj.org/article/133d4e069faa410da86068afecbb5d26

المؤلفون: Paget-Blanc, Eric, Dao-Le Flécher, Phu

المساهمون: Université d'Évry-Val-d'Essonne (UEVE), Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) (LITEM), Université d'Évry-Val-d'Essonne (UEVE)-Université Paris-Saclay-Institut Mines-Télécom Business School (IMT-BS), Institut Mines-Télécom Paris (IMT)-Institut Mines-Télécom Paris (IMT), Autorité des Normes Comptables (ANC), LITEM-IMO

المصدر: ISSN: 2617-2399 ; EISSN: 2617-2399 ; ACCRA Audit Comptabilité Contrôle : Recherches Appliquées.

مصطلحات موضوعية: IFRS 9, Provisions, Expected Credit Losses (ECL), Covid-19, Regulatory measures, Pertes de crédit attendues, Mesures réglementaires, [SHS.GESTION]Humanities and Social Sciences/Business administration

Relation: hal-04302172; https://hal.science/hal-04302172; https://hal.science/hal-04302172/document; https://hal.science/hal-04302172/file/Article%20IFRS%209%20et%20COVID%2019_VF.pdf

الاتاحة: https://hal.science/hal-04302172
https://hal.science/hal-04302172/document
https://hal.science/hal-04302172/file/Article%20IFRS%209%20et%20COVID%2019_VF.pdf

المؤلفون: Paget-Blanc, Eric, Lejard, Christophe, Dao-Le Flécher, Phu, Zaghloul, Hajar

المساهمون: Université d'Évry-Val-d'Essonne (UEVE), Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) (LITEM), Université d'Évry-Val-d'Essonne (UEVE)-Université Paris-Saclay-Institut Mines-Télécom Business School (IMT-BS), Institut Mines-Télécom Paris (IMT)-Institut Mines-Télécom Paris (IMT), Centre d'Etudes et de Recherche sur les Organisations et le Management (CEROM), Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, Autorité des Normes Comptables (ANC), Association Francophone de Comptabilité (AFC), LITEM-IMO

المصدر: 43ème congrès de l'Association francophone de comptabilité (AFC)
https://hal.science/hal-04309323
43ème congrès de l'Association francophone de comptabilité (AFC), Association Francophone de Comptabilité (AFC), May 2022, Bordeaux, France

مصطلحات موضوعية: IFRS 9, Expected Credit Losses (ECL), Covid-19, Regulatory measures, Loan Loss Provisions (LLA), Pertes de crédit attendues, Mesures réglementaires, Provisions, [SHS]Humanities and Social Sciences

جغرافية الموضوع: Bordeaux, France

الاتاحة: https://hal.science/hal-04309323
https://hal.science/hal-04309323v1/document
https://hal.science/hal-04309323v1/file/Article%20IFRS%209%20et%20COVID19-AFC%202022_Version_130522.pdf

المؤلفون: Alfiya F. Vasilyeva

المصدر: Финансовый журнал, Vol 13, Iss No. 4, Pp 91-109 (2021)

مصطلحات موضوعية: ifrs 9, exposure at default, ead, ccf, expected credit losses, credit risk assessment, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2021/4/statii/07_4_2021_v13.pdf; https://doaj.org/toc/2075-1990; https://doaj.org/toc/2658-5332

URL الوصول: https://doaj.org/article/0e7cef26de46470c9ff3548867015dcb

المؤلفون: V. A. Rakhaev

المصدر: Финансы: теория и практика, Vol 24, Iss 6, Pp 82-91 (2020)

مصطلحات موضوعية: financial condition, credit risk, actual losses, financial ratios, expected credit losses, loss provisions for potential loans, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://financetp.fa.ru/jour/article/view/1093; https://doaj.org/toc/2587-5671; https://doaj.org/toc/2587-7089

URL الوصول: https://doaj.org/article/63b30d22ad4b4193abb313f312f80d9f

المؤلفون: Alfiya Vasilyeva, Elvina Frolova

المصدر: Корпоративные финансы, Vol 14, Iss 1, Pp 91-114 (2020)

مصطلحات موضوعية: ifrs 9, expected credit losses, credit risk assessment stages, weibull distribution, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://doaj.org/toc/2073-0438

URL الوصول: https://doaj.org/article/5dbe5edea19140ee81a71f36ee4019c5

المؤلفون: Küçükgergerli, Nabi, Karlıdağ, Gökhan Ömer

المساهمون: Küçükgergerli, Nabi

مصطلحات موضوعية: Beklenen Kredi Zararları, Tahmin Modeli, UFRS 9, UMS 39, Expected Credit Losses, Estimation Model, IFRS 9, IAS 39

وصف الملف: application/pdf

Relation: Social Sciences Studies Journal; Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı; https://doi.org/10.26449/sssj.3831; https://hdl.handle.net/20.500.13055/177; 94; 393; 400

الاتاحة: https://hdl.handle.net/20.500.13055/177
https://doi.org/10.26449/sssj.3831

المؤلفون: Syarief Fauzie, Wahyu Sugeng Imam Soeparno, Wahyu Ario Pratomo

المصدر: Journal of Governance Risk Management Compliance and Sustainability, Vol 2, Iss 1, Pp 63-67 (2022)

مصطلحات موضوعية: efficiency, loan interest rate, expected credit losses, Risk in industry. Risk management, HD61

Relation: https://journals.researchsynergypress.com/index.php/jgrcs/article/view/910; https://doaj.org/toc/2776-8848; https://doaj.org/toc/2776-9658; https://doaj.org/article/f512df296f674fbea161792f4e6f5ca8

الاتاحة: https://doi.org/10.31098/jgrcs.v2i1.910
https://doaj.org/article/f512df296f674fbea161792f4e6f5ca8

المؤلفون: Alfiya Vasilyeva, Elvina Frolova

المصدر: Корпоративные финансы, Vol 13, Iss 4, Pp 74-86 (2019)

مصطلحات موضوعية: ifrs 9, expected credit losses, credit risk assessment stages, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://doaj.org/toc/2073-0438

URL الوصول: https://doaj.org/article/ad657e9034324064b1764de1aa125d3e

المؤلفون: Pablo Pérez Rodríguez

المصدر: Latin American Journal of Central Banking, Vol 2, Iss 2, Pp 100027- (2021)

مصطلحات موضوعية: Expected Credit Losses, Information asymmetries, Disclosures, Externalities, Financial stability, Procyclicality, Banking, HG1501-3550

وصف الملف: electronic resource

Relation: http://www.sciencedirect.com/science/article/pii/S2666143821000077; https://doaj.org/toc/2666-1438

URL الوصول: https://doaj.org/article/ef407fafcdee41fdba18faa043923688

المؤلفون: Santos, Bárbara Leitão

المساهمون: Luís, Jorge, Barros, Ângela, Repositório da Universidade de Lisboa

مصطلحات موضوعية: Risco de crédito, Perdas Esperadas, IFRS 9, Modelo de imparidade, Imparidade Coletiva, Probabilidade de incumprimento, PD 12-meses, Lifetime PD, Análise de Sobrevivência, Credit Risk, Expected Credit Losses, Impairment model, Collective impairment, Observed Default Rate, Probability of Default, 12-month PD, Point-in-time, Through-the-cycle, Survival analysis, Forward-looking

وصف الملف: application/pdf

Relation: Santos, Bárbara Leitão (2018). "Practical approach for probability of default estimation under IFRS 9". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.

الاتاحة: http://hdl.handle.net/10400.5/17350

المؤلفون: Moutinho, Pedro Miguel Timóteo de Sousa

المساهمون: Castro, Filipa, RUN

مصطلحات موضوعية: Provisions, Financial stability, Regulatory capital, IFRS 9, Expected credit losses, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10362/73213

المؤلفون: Bischof, Jannis, Haselmann, Rainer, Kohl, Frederik, Schlueter, Oliver

مصطلحات موضوعية: ddc:330, G01, G21, G28, K23, M41, Bank Accounting, CECL, Expected credit losses, IFRS 9, Impairments, Loans

Relation: Series: LawFin Working Paper; No. 48; gbv-ppn:1832474690; http://hdl.handle.net/10419/268481; RePEc:zbw:lawfin:48

الاتاحة: http://hdl.handle.net/10419/268481

المؤلفون: Aline Thatyana Aranda da Rocha Branco Alcantara Alves, Maria Paula Ribeiro Bordin, Alexandre Gonzales, Fernando de Almeida Santos

المصدر: REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 1 (2020): Jan./Jun. ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 1 (2020): Jan./Jun. ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 1 (2020): Jan./Jun. ; 2176-9036 ; 10.21680/2176-9036.2020v12n1

مصطلحات موضوعية: Expected Credit Losses, ECL, CPC 48, Electric Power Companies, IFRS 9, To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38, Pérdidas Crediticias Esperadas, PCE, Empresas de Energía Eléctrica, NIIF 9, Perdas Esperadas em Crédito de Liquidação Duvidosa, PECLD, Empresas de Energia Elétrica

وصف الملف: application/pdf

Relation: https://periodicos.ufrn.br/ambiente/article/view/19616/12360; https://periodicos.ufrn.br/ambiente/article/view/19616

الاتاحة: https://periodicos.ufrn.br/ambiente/article/view/19616

المؤلفون: Veren Hermawan, Pratama, Indra

المصدر: Conference Series; Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020; 79-106 ; 10.34306/conferenceseries.v3i1

مصطلحات موضوعية: PSAK 71, IFRS 9, Accounting for Financial Instruments, Expected Credit Losses, Impairment, Financial Statements

وصف الملف: application/pdf

Relation: https://adi-journal.org/index.php/conferenceseries/article/view/357/277; https://adi-journal.org/index.php/conferenceseries/article/view/357

الاتاحة: https://adi-journal.org/index.php/conferenceseries/article/view/357