Efficient credit portfolios under IFRS 9
In this paper, we devise a forward-looking methodology to determine efficient credit portfolios under the IFRS 9 framework. We define and implement a credit loss model based on prospective point-in-time probabilities of default. We determine these probabilities of default and the credits’ stage allo...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | other |
| Language: | eng |
| Published: |
2021
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10316/95484 |
| Country: | Portugal |
| Oai: | oai:estudogeral.sib.uc.pt:10316/95484 |