Browsing by Subject "Demerging markets"

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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss

Schutte, Willem Daniël; Verster, Tanja; Raubenheimer, Helgard; Coetzee, Peet Jacobus; Doody, Derek (Taylor & Francis, 2020)

The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and ...