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Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections

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  • Radka Andasarova

Abstract

The importance and the relevance of the credit risk management issues in the context of its accounting information support are indisputable. The continuing financial and economic crisis and the changes in the global regulatory framework for banks are reviewed. The preparation of the Bulgarian banking system for a global reform of financial regulation – Basel III, and the proposed changes in international accounting standards to future loan loss recognition are analyzed.

Suggested Citation

  • Radka Andasarova, 2016. "Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 137-157.
    • Handle: RePEc:bas:econst:y:2016:i:3:p:137-157
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    More about this item

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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