Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections Cover Image

Предизвикателства и проекции в управлението на банковия кредитен риск при въвеждане на Базел III и предстоящото прилагане на МСФО 9
Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections

Author(s): Radka Andasarova
Subject(s): Economy, National Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: G01; G21; G32; M41; M48

Summary/Abstract: The importance and the relevance of the credit risk management issues in the context of its accounting information support are indisputable. The continuing financial and economic crisis and the changes in the global regulatory framework for banks are reviewed. The preparation of the Bulgarian banking system for a global reform of financial regulation – Basel III, and the proposed changes in international accounting standards to future loan loss recognition are analyzed.

  • Issue Year: 2016
  • Issue No: 3
  • Page Range: 137-157
  • Page Count: 21
  • Language: Bulgarian