References
- Brunel, V., S. Crépey, and M. Jeanblanc. 2016. “Expected Credit Loss Vs. Credit Value Adjustment: A Comparative Analysis.” Bankers Markets & Investors 141: 6–8.
- Li, F., and H. Wu. 2015. “The Impact of IFRS 9 Expected Credit Loss Model on Banking Industry and Its Implementation Suggestions.” Securities Market Herald 12: 45–50.
- Miu, P., and B. Ozdemir. 2017. “Adapting the Basel II Advanced Internal-Ratings-Based Models for International Financial Reporting Standard 9.” Journal of Credit Risk 13 (2): 53–83. doi:https://doi.org/10.21314/JCR.2017.224.
- Novotny-Farkas, Z. 2016. “The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability.” Accounting in Europe 13 (2): 197–227. doi:https://doi.org/10.1080/17449480.2016.1210180.
- Pan, X. 2011. “Analysis and Suggestions of IFRS 9’s Effect on Financial Institutions in China.” Accounting Research 2: 3–30.
- Wang, S., T. Yin, and S. Mou. 2015. “International Developments, Reflection and Revelation of the General Hedge Accounting.” Accounting Research 9: 11–17.
- Xu, X. 2016. “Estimating Lifetime Expected Credit Losses Under IFRS 9.” SSRN Electronic Journal. Available at SSRN 2758513. doi:https://doi.org/10.2139/ssrn.2758513.