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„(Lifetime) Expected Credit Losses“ im Rahmen der IFRS-Rechnungslegung: Ein anwendungsorientierter Problemaufriss für Banken und Versicherungen im genossenschaftlichen Umfeld

Author

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  • Filusch Tobias

    (Philipps-Universität Marburg, Institut für Genossenschaftswesen (ifG Marburg), Am Plan 2, 35037, Marburg, Deutschland)

  • Mölls Sascha H.

    (Philipps-Universität Marburg, Institut für Genossenschaftswesen (ifG Marburg), Am Plan 2, 35037, Marburg, Deutschland)

Abstract

With the concept of (lifetime) expected credit losses the international standard setter has established an impairment model that is supposed to report risks early and comprehensively. With regard to the induced strengthening of creditor protection and regarding a potential convergence of the German commercial code cooperative banks and insurances as well as the corresponding auditing associations should deal with the upcoming changes precociously.

Suggested Citation

  • Filusch Tobias & Mölls Sascha H., 2017. "„(Lifetime) Expected Credit Losses“ im Rahmen der IFRS-Rechnungslegung: Ein anwendungsorientierter Problemaufriss für Banken und Versicherungen im genossenschaftlichen Umfeld," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 67(4), pages 245-262, December.
    • Handle: RePEc:bpj:zfgewe:v:67:y:2017:i:4:p:245-262:n:3
    DOI: 10.1515/zfgg-2017-0025
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    References listed on IDEAS

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