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: Brouwer, Tristan, ter Hoeven, Ralph

المصدر: Maandblad voor Accountancy en Bedrijfseconomie, 98((6)), 339-352, (2024-11-27)

مصطلحات موضوعية: Climate-related matters, IFRS 9, IFRS 7, Financial Instruments, Banks, SPPI, Solely Payment of Principal and Interest, ECL, Expected Credit Loss, Provision for Credit Losses, Loan Loss Provision

Relation: https://doi.org/10.1108/JRF-10-2022-0278; https://doi.org/10.1007/s10551-013-1714-2; https://doi.org/10.1108/JRF-03-2021-0045; https://doi.org/10.1016/j.jfs.2021.100867; https://doi.org/10.1016/j.accfor.2004.07.001; https://doi.org/10.1016/j.econmod.2020.05.012; https://doi.org/10.1111/jifm.12156; https://doi.org/10.5117/mab.95.75980; https://doi.org/10.1111/joes.12525; https://doi.org/10.1016/j.jclepro.2020.121634; https://doi.org/10.1016/j.jbankfin.2010.12.002; https://doi.org/10.1111/jacf.12352; https://doi.org/10.1057/s41260-023-00337-w; https://doi.org/10.1016/j.frl.2022.102713; https://doi.org/10.1016/j.econmod.2016.02.007; https://doi.org/10.1016/j.jbankfin.2015.04.032; https://doi.org/10.5117/mab.98.136951; oai:zenodo.org:14242685

الاتاحة: https://doi.org/10.5117/mab.98.136951

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: Hjelseth, Ida Nervik, Liaudinskas, Karolis, Thuve, Sara Kirkeby

الاتاحة: https://hdl.handle.net/11250/3170213

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: Iqbal Thonse Hawaldar, Bharat Kumar Meher, Puja Kumari, Santosh Kumar

المصدر: Banks and Bank Systems, Vol 17, Iss 1, Pp 115-124 (2022)

مصطلحات موضوعية: CAR, COVID-19, credit losses, panel regression, return on assets (ROA), return on equity (ROE), Banking, HG1501-3550

وصف الملف: electronic resource

Relation: https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16291/BBS_2022_01_Hawaldar.pdf; https://doaj.org/toc/1816-7403; https://doaj.org/toc/1991-7074

URL الوصول: https://doaj.org/article/1c7361cbd46641e39988e1c4f3e781d2

المؤلفون: Malovaná Simona, Tesařová Žaneta

المصدر: Review of Economic Perspectives, Vol 22, Iss 1, Pp 53-74 (2022)

مصطلحات موضوعية: credit losses, ifrs 9, procyclicality, provisions, c22, e32, g21, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://doaj.org/toc/1804-1663

URL الوصول: https://doaj.org/article/c18d682182e84899a2c57aa54fe2d66a

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: Van Dyk, Anton, Van Vuuren, Gary W.

مصطلحات موضوعية: Asset correlation, Loan losses, Economic capital, Credit losses, SDG-08: Decent work and economic growth, Asymptotic single risk factor (ASRF), Basel Committee on Banking Supervision (BCBS), Internal ratings-based (IRB)

وصف الملف: application/pdf

Relation: Van Dyk, Anton, and Gary van Vuuren. 2023. Measurement and Calibration of Regulatory Credit Risk Asset Correlations. Journal of Risk and Financial Management 16: 402. https://doi.org/10.3390/jrfm16090402.; 1911-8066 (print); 1911-8074 (online); http://hdl.handle.net/2263/96288

الاتاحة: http://hdl.handle.net/2263/96288
https://doi.org/10.3390/jrfm16090402

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: Malovaná Simona, Tesařová Žaneta

المصدر: Review of Economic Perspectives, Vol 21, Iss 3, Pp 235-258 (2021)

مصطلحات موضوعية: credit losses, ifrs 9, procyclicality, provisions, c22, e32, g21, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://doaj.org/toc/1804-1663

URL الوصول: https://doaj.org/article/2c9d05a41ea54095907ef31a31c42328

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: Гончарова, В.Г., Плутицька, К.М., Сейсебаєва, Н.Г.

المصدر: Financial Strategies of Innovative Economic Development ; No. 1 (53) (2022): Financial Strategies of Innovative Economic Development; 59-64 ; Вестник ЗНУ: Экономические науки; № 1 (53) (2022): Фінансові стратегії інноваційного розвитку економіки; 59-64 ; Фінансові стратегії інноваційного розвитку економіки; № 1 (53) (2022): Фінансові стратегії інноваційного розвитку економіки; 59-64 ; 2707-8426 ; 2414-0287 ; 10.26661/2414-0287-2021-1-53

مصطلحات موضوعية: enterprise, financial instruments, credit losses, segmentation, receivables, default, reserve matrix, depreciation, підприємство, фінансові інструменти, кредитні збитки, сегментація, дебіторська заборгованість, дефолт, матриця резервів, знецінення

وصف الملف: application/pdf

Relation: http://journalsofznu.zp.ua/index.php/economics/article/view/2869/2729; http://journalsofznu.zp.ua/index.php/economics/article/view/2869

الاتاحة: http://journalsofznu.zp.ua/index.php/economics/article/view/2869
https://doi.org/10.26661/2414-0287-2022-1-53-10

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: Nugraha, Angga

المصدر: Journal of Applied Business, Taxation and Economics Research; Vol. 2 No. 1 (2022): October 2022; 29-44 ; 2808-263X ; 2828-4976 ; 10.54408/jabter.v2i1

مصطلحات موضوعية: Credit growth, non-performing loans, ROA, Allowance For Impairment Of Credit Losses, banks, Indonesia stock exchange

وصف الملف: application/pdf

Relation: https://equatorscience.com/index.php/jabter/article/view/109/95; https://equatorscience.com/index.php/jabter/article/view/109

الاتاحة: https://equatorscience.com/index.php/jabter/article/view/109
https://doi.org/10.54408/jabter.v2i1.109