01149nam0-22003731i-450-99000543298020331620010829120000.0000543298USA01000543298(ALEPH)000543298USA0100054329820010829d1987-------|0enac50------baengGB||||Z 1||||Team theoryK. H. Kim and F. W. RoushChichesterEllis horwood Limited1987 - 246 p. ; 24 cmEllis horwood series in mathematics and its applications2001Ellis horwood series in mathematics and its applicationsMATEMATICAMODELLIFI519.5Statistica matematica21KIM,Ki Hang57797ROUSH,F. W.349760ITSOL20120104990005432980203316DIP.TO SCIENZE ECONOMICHE - (SA)DS 500 KIM2886 DISES500 KIM2886 DISESBKDISES20121027USA01153220121027USA011612Team theory1144248UNISAUSA255502091aam 2200361 n 450 99108747661033212025061810222383-8220-119-9(CKB)4100000011799017(ceeol)ceeol999737(CEEOL)999737(EXLCZ)99410000001179901720252218d2020 ||l |polModel oczekiwanych strat kredytowych w sprawozdawczości finansowej. Koncepcja i zastosowanieMaciej FrendzelŁódź [Poland] Wydawnictwo Uniwersytetu Łódzkiego20201 online resource (1 p. 118)83-8220-118-0 International Financial Reporting Standard 9 "Financial Instruments" introduced a new model for determination of write-downs for financial assets and for recognition of provisions for financial guarantees and loan commitments, known as the expected credit loss model (ECL model). The new solution takes into account not only the occurrence of default and identified credit losses, but also the entity's expectations regarding future credit losses, along with changes in the financial situation of contractors and macroeconomic factors. The book addresses those issues, mainly discussing conceptual premises of expected credit loss model, its consistence with concept of credit risk, and its application to different items and transactions. In the book there presented also the results of research referring to the impact of ECL model on companies listed on Warsaw Stock Exchange in 2018. EconomyFinancial MarketsAccounting - Business AdministrationEconomyFinancial MarketsAccounting - Business AdministrationFrendzel Maciej1825815Central and Eastern European Online LibraryceeolceeolBOOK9910874766103321Model oczekiwanych strat kredytowych w sprawozdawczości finansowej. Koncepcja i zastosowanie4393726UNINA