Expected Loan Loss Provisioning: An Empirical Model

April 4, 2019

IFRS 9 and CECL require that financial institutions provision for expected losses on their loan portfolios. Yao Lu and Valeri V. Nikolaev offer a useful benchmark to evaluate provisioning under the new accounting standards.

We are a not-for-profit organization and the leading globally recognized membership association for risk managers.

weChat QR code.
red QR code.

BylawsCode of ConductPrivacy NoticeTerms of Use © 2024 Global Association of Risk Professionals