Provisioning using the expected credit losses approach and reducing procyclicality: IFRS 9 and US GAAP ASC 326 put to the test by the COVID-19 crisis (notice n° 136371)
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| fixed length control field | 01734cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021542.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dao-Le Flécher, Phu |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Provisioning using the expected credit losses approach and reducing procyclicality: IFRS 9 and US GAAP ASC 326 put to the test by the COVID-19 crisis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 96 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The article examines whether the new provisioning rules help to reduce the procyclicality of provisions, against the backdrop of the COVID-19 crisis. The increased flexibility granted by accounting standards for credit loss provisions has been exacerbated by the measures taken by regulators to mitigate the impact of the crisis. From a sample of ninety-four listed European and American banks, we find that in 2020, impaired loans decreased and provisions for credit losses only slightly increased for European banks, despite the significant decrease of GDP. We conclude that IFRS 9, based on the expected credit losses and associated with regulatory easing measures in times of crisis, contributes to the reduction of the procyclicality of provisions. Key words: IFRS 9, provisions, Expected Credit Losses (ECL), Covid-19, regulatory measures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | provisions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulatory measures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COVID-19 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 9 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Expected Credit Losses (ECL) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | provisions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulatory measures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COVID-19 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 9 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Expected Credit Losses (ECL) |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Paget-Blanc, Eric |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | o 19 | 1 | 2024-01-30 | p. 67-93 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2024-1-page-67?lang=en">https://shs.cairn.info/journal-accra-2024-1-page-67?lang=en</a> |
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