КАЧЕСТВО НА АКТИВИТЕ И РЕГУЛАТОРЕН КАПИТАЛ – НОВОТО ПРЕДИЗВИКАТЕЛСТВО ПРЕД БАНКОВИЯ МЕНИДЖМЪНТ
ASSETS QUALITY AND REGULATORY CAPITAL – THE NEW CHALLENGE IN BANK MANAGEMENT

Author(s): Daniela Feschiyan, Radka Andasarova
Subject(s): Economy, Supranational / Global Economy, Financial Markets, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial assets; accounting standards; Expected Credit Losses (ECL); Common Equity Tier 1 (CET 1)
Summary/Abstract: In recent years, EU banks have been faced with the challenge of applying tighter supervisory requirements, on the one hand, and on the other, adapting to changes in accounting legislation in the context of the mandatory application of IFRS 9 Financial Instruments. The main results and conclusionsof a theoretical-methodological and empirical study of the impact ant implementation of IFRS 9 to bank regulatory capital are presented. The complication of normative regulation for supervisory and reporting purposes raises a number of difficulties and questions for banks. A credible and timely assessment of the potential impact on regulatory banking capital resulting from the adoption of IFRS 9 Financial Instruments is required. In Bulgaria these issues are very important as an open European economy in order to create favorable conditions for a stable financial and banking system.

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