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Classification Of Exposures In Banks And The Applicable Accounting Framework In The Light Of Ifrs 9

Author

Listed:
  • Maria Vidolova

    (Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski)

Abstract

The report focuses on changes to the adoption and application of IFRS 9 in banking. The approach to determining allowances for impairment of credit and other exposures, the factors for significant credit risk increase as well as the modelling capabilities of the processes are considered.

Suggested Citation

  • Maria Vidolova, 2020. "Classification Of Exposures In Banks And The Applicable Accounting Framework In The Light Of Ifrs 9," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 18(1), pages 29-50, July.
    • Handle: RePEc:sko:yrbook:v:18:y:2020:i:1:p:29-50
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    File URL: http://www.feba.uni-sofia.bg/sko/yrbook/Yearbook18-03.pdf
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