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Accounting in Europe Volume 13, 2016 - Issue 2
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Special Section: IFRS 9 Financial Instruments

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability

Zoltán Novotny-FarkasDepartment of Accounting and Finance, Lancaster University Management School, Lancaster University, Lancaster, UKCorrespondence[email protected]
Pages 197-227 | Published online: 11 Aug 2016

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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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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.
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Willem Daniel Schutte, Tanja Verster, Derek Doody, Helgard Raubenheimer & Peet Jacobus Coetzee. (2020) A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss. Cogent Economics & Finance 8:1.
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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.
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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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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.
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