Ημερομηνία: 12-09-2021 [2021-09-12] Συγγραφέας: Σμαραγδή, Άννα Σχολή: Σχολή Κοινωνικών Επιστημών Τμήμα: Διοίκηση Επιχειρήσεων (MBA) Περίληψη (Abstract): With the recent entry into force of IFRS 9 standards, the Loan Loss Provisioning mechanism for EU Banks has changed. This new forward-looking approach forces banks to recognise credit losses not when they have already been incurred, as was the case in the past, but to start provisioning for future losses even in good times. However, the calculation of expected losses is very sensitive to borrower ...