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The revision of IAS 39: which model?

Author

Listed:
  • Carlo Calandrini

Abstract

The three buckets model developed in 2011 by IASB and FASB, which divides the loan portfolio in 3 parts linked to increasing levels of provisioning, is a compromise between two approaches. On the one hand, it overcomes the Time proportional approach, on the other it retrieves the graduality in the provisioning mechanism, in order to solve the problem of «too little too late». However, this compromise is likely to achieve opposite effects

Suggested Citation

  • Carlo Calandrini, 2012. "The revision of IAS 39: which model?," BANCARIA, Bancaria Editrice, vol. 1, pages 82-90, January.
    • Handle: RePEc:ban:bancar:v:01:y:2012:m:january:p:82-90
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/2598/bancaria-n-1-2012
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    More about this item

    Keywords

    portafoglio crediti; expected loss; provisioning; IAS39 e impairment;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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