LEADER 02091aam 2200361 n 450 001 9910874766103321 005 20250618102223 010 $a83-8220-119-9 035 $a(CKB)4100000011799017 035 $a(ceeol)ceeol999737 035 $a(CEEOL)999737 035 $a(EXLCZ)994100000011799017 100 $a20252218d2020 ||l | 101 0 $apol 200 1 $aModel oczekiwanych strat kredytowych w sprawozdawczo?ci finansowej. Koncepcja i zastosowanie$fMaciej Frendzel 210 $a?ód? [Poland] $cWydawnictwo Uniwersytetu ?ódzkiego$d2020 215 $a1 online resource (1 p. 118) 311 08$a83-8220-118-0 330 $aInternational 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. 606 $aEconomy 606 $aFinancial Markets 606 $aAccounting - Business Administration 615 0$aEconomy 615 0$aFinancial Markets 615 0$aAccounting - Business Administration 700 $aFrendzel$b Maciej$01825815 712 02$aCentral and Eastern European Online Library 801 0$bceeol 801 1$bceeol 906 $aBOOK 912 $a9910874766103321 996 $aModel oczekiwanych strat kredytowych w sprawozdawczo?ci finansowej. Koncepcja i zastosowanie$94393726 997 $aUNINA