IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies

IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies

Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and other elements) not measured at fair value through profit or loss. There are several methodologies for estimating this PD from market or historical information. However, in some c...

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Bibliographic Details
Main Authors: David Delgado-Vaquero, José Morales-Díaz, Constancio Zamora-Ramírez
Format: Article
Language:English
Published: Universidad de Murcia 2020-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
IFRS 9
Impairment of Financial Assets
Probability of Default
Credit Rating
Online Access:https://revistas.um.es/rcsar/article/view/370951

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