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001-es BibID:	BIBFORM096127
Első szerző:	Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:	Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance / Orban Ildiko, Tamimi Oday
Dátum:	2020
ISSN:	1108-2976
Megjegyzések:	The presented study is aimed at examining the impact of the above amendment on the amount of loan loss allowances based on the financial statements of the study sample that focused on the largest banks in Europe, and the study also intends to highlight the components of the accounting model for impairment of financial instruments under IFRS 9 in addition to the proposed models calculate the probability of the default main parameter in equation of ECL. Approach/Methodology/Design: This study used the casual relationship approach to describe the relationship between the variables of study based on the annual reports of the largest European banks, and the data analyzed by non-parametric statistics according to the result of the normality test. Findings: First, the new amendment related to the impairment of financial instruments under IFRS 9 has no significant impact on the total amount of ECL for the largest banks in Europe. Second, there is no difference among banks in the same country in terms of the calculation of ECL. Third, there is a difference among European countries in the amount of loss allowances for loans. Finally, there is a difference in terms of the total assets and the total amount of loan loss allowances. Practical Implications: The presented study provides significant results about the amount of loss allowances for largest banks in Europe that were less than expectations before the implementation for IFRS 9, which will have a significant impact for banks in particular and the economy as a whole in the case of compliance with real instruction for IFRS 9. Originality/Value: Original study, and our findings have important for bank boards, executive managers in these banks, investors, and accounting standard-setting bodies.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk IFRS 9 IASB Expected credit losses (ECL) Probability of default (PD) Loan loss allowances.
Megjelenés:	European Research Studies Journal. - 23 : 4 (2020), p. 1259-1277. -
További szerzők:	Tamimi, Oday (1991-) (könyvelő)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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