Monitoring of credit migration of the commercial banks in the context of the requirements of IFRS 9

Authors

  • Venelina Tsanevska Chief Assist. Prof., Ph.D., St. St. Cyril and Methodius Veliko Tarnovo University, BULGARIA

Abstract

Sustainable development and competitiveness of regions. Collective monograph. Academic publishing house “Talent”, University of agribusiness and rural development, Plovdiv, 2018, Volume 1.

References

Avramov, Y. (2002). Bankov kontrol, Nova zvezda, Sofiya.

Krastev, B. (2012). Analiz na finansovata deynost na bankite v usloviyata na kriza, Izdatelstvo „Avangard print“, Ruse.

MSS 39, paragraf 59, Ofitsialen vestnik na Evropeyskiya sayuz, L320 ot 29 noemvri 2008 g., Reglament (EO) № 1126/2008

MSFO 9, Ofitsialen vestnik na Evropeyskiya sayuz, L323 ot 29 noemvri 2016 g., Reglament (ES) 2016/2067

Reglament (ES) № 575/2013 na Evropeyskiya parlament i na saveta ot 26 yuni 2013 godina otnosno prudentsialnite iziskvaniya za kreditnite institutsii i investitsionnite posrednitsi i za izmenenie na Reglament (ES) № 648/2012

MSS 39, Ofitsialen vestnik na Evropeyskiya sayuz, L320 ot 29 noemvri 2008 g., Reglament (EO) № 1126/2008

MSFO 9, paragraf 5.5.17, Ofitsialen vestnik na Evropeyskiya sayuz, L323 ot 29 noemvri 2016 g. Reglament (ES) 2016/2067

https://www.moodysanalytics.com/risk-perspectives-magazine/convergence-risk-finance-accounting-cecl/spotlight-cecl/ifrs-9-impairment-model-interaction-with-the-basel-framework

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Published

2018-11-20

Issue

Sustainable development and competitiveness of regions

Section

FINANCIAL AND ACCOUNTING PROBLEMS OF REGIONAL ECONOMY