Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
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More about this item
Keywords
Ausfallrisiko; Bonitäsrisiko; Cliff Effect; Dynamic Loan Loss Provisioning; eingetretener Verlust; erwarteter Verlust; Expected Credit Loss; Fair Value; IAS 39; IFRS 9; Kredibewertung; Lifetime Expected Credit Loss; Risikovorsorge; Risk Provisioning; Wertberichtigungen;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- 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
NEP fields
This paper has been announced in the following NEP Reports:- NEP-GER-2015-09-18 (German Papers)
- NEP-GER-2015-09-26 (German Papers)
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