The effectiveness of IFRS 9 transitional provisions in limiting the potential impact of COVID-19 on banks

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Banking Regulation Pub Date : 2021-03-25 DOI:10.1057/s41261-021-00151-7

Martin Neisen, Hermann Schulte-Mattler

引用次数: 6

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《国际财务报告准则第9号》过渡性规定在限制COVID-19对银行的潜在影响方面的有效性

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来源期刊

Journal of Banking Regulation

CiteScore

3.70

自引率

6.20%

发文量

期刊介绍： Under the guidance of its highly respected Editors and an eminent and truly international Editorial Board?Journal of Banking Regulation?has established itself as one of the leading sources of authoritative and detailed information on all aspects of law and regulation affecting banking institutions.Journal of Banking Regulation?publishes in each quarterly issue detailed briefings analyses and updates which are of direct relevance to practitioners working in the field while meeting the highest intellectual standards.Journal of Banking Regulation?publishes the latest thinking and best practice on:Basel I II and IIIModels for banking supervisionInternational accounting standardsDeposit protectionEnforcement decisions in banking regulation and supervisionCross-border competition in banking servicesCorporate governance in banksHarmonisation in banking marketsSupervising credit riskAnti-money laundering legislation and regulationsMonetary integrationRisk capital and capital adequacySystemic risk in banking operationsCross-border regulationCross-border bank insolvencyModels for banking riskEssential reading for:central bankersbanking supervisorsfinancial regulatorsbankerscompliance officersheads of risk managementpolicy makersbank associationslawyers specialising in banking lawaccountantsinternal and external bank auditorsacademics and researchers