Advanced search
Publication Cover
Accounting in Europe Volume 13, 2016 - Issue 2
Submit an article Journal homepage
1,513
Views
25
CrossRef citations to date
0
Altmetric
Special Section: IFRS 9 Financial Instruments

Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016

Noor HashimDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UK
,
Weijia LiDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UK
&
John O’HanlonDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UKCorrespondence[email protected]
Pages 229-267 | Published online: 02 Aug 2016

Citations (25)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (9)

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.
Read now
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.
Read now
Araceli Mora. (2022) Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'. Accounting and Business Research 52:6, pages 680-689.
Read now
Minyue Dong & Romain Oberson. (2022) Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk. Accounting and Business Research 52:6, pages 641-679.
Read now
Romain Oberson. (2021) The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence. European Accounting Review 30:5, pages 959-987.
Read now
Begoña Giner & Araceli Mora. (2019) Bank loan loss accounting and its contracting effects: the new expected loss models. Accounting and Business Research 49:6, pages 726-752.
Read now
Noor Hashim, Weijia Li & John O'Hanlon. (2019) Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses. Accounting and Business Research 49:6, pages 682-725.
Read now
Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
Read now
Günther Gebhardt. (2016) Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. Accounting in Europe 13:2, pages 169-196.
Read now

Articles from other publishers (16)

Mahmoud Fatouh & Simone Giansante. (2023) The cyclicality of bank credit losses and capital ratios under expected loss model. Annals of Operations Research 330:1-2, pages 807-840.
Crossref
Jannis Bischof, Rainer F. H. Haselmann, Frederik Kohl & Oliver Schlueter. (2023) Limitations of Implementing an Expected Credit Loss Model. SSRN Electronic Journal.
Crossref
Noor Hashim, Weijia Li & John O'Hanlon. (2022) The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters. Accounting Horizons 36:3, pages 71-102.
Crossref
Bin Zhong, Wei Ni Soh, Tze San Ong, Haslinah Bt. Muhammad & Chun Xi He. (2022) Risk Assessment of Haier Group’s Overseas Investment Under International Financial Reporting Standards. Frontiers in Psychology 13.
Crossref
Dror Parnes. (2021) A spline hazard model for current expected credit losses. Journal of Financial Economic Policy 14:3, pages 283-316.
Crossref
Riccardo Macchioni, Alessandra Allini & Martina Prisco. (2021) Expected credit losses and managerial discretion. Current practices and future challenges. MANAGEMENT CONTROL:3, pages 111-134.
Crossref
Costanza Di Fabio, Paola Ramassa & Alberto Quagli. (2021) Income smoothing in European banks: The contrasting effects of monitoring mechanisms. Journal of International Accounting, Auditing and Taxation 43, pages 100385.
Crossref
Nadiya Rushchyshyn, Olha Mulska, Yuliia Nikolchuk, Mariia Rushchyshyn & Taras Vasyltsiv. (2021) The impact of banking sector development on economic growth: Comparative analysis of Ukraine and some EU countries. Investment Management and Financial Innovations 18:2, pages 193-208.
Crossref
Costanza Di FabioCostanza Di Fabio. 2021. National Supervision and Income Smoothing in Banks’ Annual Reports. National Supervision and Income Smoothing in Banks’ Annual Reports 87 90 .
Costanza Di FabioCostanza Di Fabio. 2021. National Supervision and Income Smoothing in Banks’ Annual Reports. National Supervision and Income Smoothing in Banks’ Annual Reports 7 31 .
Samindi Ishara Hewa, Rajni Mala & Jinhua Chen. (2018) IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS  9 . Accounting & Finance 60:3, pages 2585-2615.
Crossref
Pasqualina Porretta, Aldo Letizia & Fabrizio Santoboni. (2020) Credit risk management in bank: Impacts of IFRS 9 and Basel 3. Risk Governance and Control: Financial Markets and Institutions 10:2, pages 29-44.
Crossref
Jan Marton & Emmeli Runesson. (2017) The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives. The British Accounting Review 49:2, pages 162-180.
Crossref
Matthias Bank & Bernhard Eder. (2021) A Review on the Probability of Default for IFRS 9. SSRN Electronic Journal.
Crossref
Arndt-Gerrit Kund & Daniel Rugilo. (2018) Assessing the Implications of IFRS 9 on Bank Stress Tests. SSRN Electronic Journal.
Crossref
Begooa Giner Inchausti & Araceli Mora. (2018) Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.