Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit lossesFootnote^†
† This paper is based on a presentation at an Accounting and Business Research symposium on The Role of Accounting Information in Debt Markets at the European Accounting Association Congress, Valencia (May 2017). The paper is informed by work carried out within a project for which some results are reported in an ICAEW research briefing (O'Hanlon et al. Citation2018). The authors gratefully acknowledge the financial support of the ICAEW's Charitable Trusts for that project. This paper has benefited from the comments of Kees Camfferman on a preliminary version and from the detailed comments and suggestions of an anonymous reviewer.

Noor HashimDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UKView further author information

Weijia LiDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UKView further author information

John O'HanlonDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UKCorrespondence[email protected]
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Ning Du, Alessandra Allini & Marco Maffei. (2023) How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9. Accounting and Business Research 53:6, pages 699-722.
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Selina Orthaus & Daniel Rugilo. (2023) Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9. Accounting in Europe 20:1, pages 93-119.
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Isaac S. Awuye & Daniel Taylor. (2024) Over half a decade into the adoption of IFRS 9: a systematic literature review. Journal of Accounting Literature.
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Selina Orthaus, Christoph Pelger & Christoph Kuhner. (2022) The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research 40:1, pages 41-88.
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Riccardo Macchioni, Alessandra Allini & Martina Prisco. (2021) Expected credit losses and managerial discretion. Current practices and future challenges. MANAGEMENT CONTROL:3, pages 111-134.
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Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman & Mohamed Shehata. (2021) Test-bedding the new reporting standards for loan loss reserves. Journal of Economic Behavior & Organization 187, pages 225-245.
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Daniel Rugilo. (2021) Analysing the growing interplay of accounting and regulatory capital: A state-of-the-art review. SSRN Electronic Journal.
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