期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Analysing the loan loss provisioning systems, the incurred loss model of impairment has been identified to be a procyclical one, with potential effects both on amplifying the credit business cycles, and also on earning management. The model based on expected losses, promoted by the Basel regulations proves to be more suitable in recognizing the losses during time and smoothing both the credit cycle, and the earnings management. As a response to these evidences, IASB has issued IFRS 9 with the main scope of shifting the accounting provision concept from incurred loss to expected loss. The aim of the paper is to disclose the main interferences and alignment of the expected loss concept between the Basel regulation and IFRS 9, as a big step towards a convergence of the two.
