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Напрями Узгодження Стандартів Фінансової Звітності Банків Із Сучасними Концепціями Управління Кредитним Ризиком
[Directions of coordination of financial accounting standards with principles for credit risk management in banks]

Author

Listed:
  • Voloshyn, Ihor

Abstract

This paper examines ways of overcoming inconsistencies between IFRS and modern concepts of credit risk management, namely, expected loss model and risk-adjusted loan pricing. Also, it is considered an issue of acceptable levels of concentration risk in bank credit portfolio.

Suggested Citation

  • Voloshyn, Ihor, 2014. "Напрями Узгодження Стандартів Фінансової Звітності Банків Із Сучасними Концепціями Управління Кредитним Ризиком [Directions of coordination of financial accounting standards with principles for cre," MPRA Paper 61004, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:61004
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    File URL: https://mpra.ub.uni-muenchen.de/61004/1/MPRA_paper_61004.pdf
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    More about this item

    Keywords

    risk management; credit risk; incurred loss model; expected loss model; impairment; loan loss provision; allowance; loan; Basel; unexpected losses; capital; credit spread; interest income; financial standard; accounting standard;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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