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Accounting and auditing of credit loss estimates: The hard and the soft

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  • Pérez Rodríguez, Pablo

Abstract

A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL).

Suggested Citation

  • Pérez Rodríguez, Pablo, 2021. "Accounting and auditing of credit loss estimates: The hard and the soft," Latin American Journal of Central Banking (previously Monetaria), Elsevier, vol. 2(2).
    • Handle: RePEc:eee:lajcba:v:2:y:2021:i:2:s2666143821000077
    DOI: 10.1016/j.latcb.2021.100027
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    References listed on IDEAS

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