Institutional Repository: Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP

Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP

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Research_Spring2020_Feat4.pdf

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Authors

Buesa, Alejandro
Población, Javier
Tarancón Martínez, Javier

Issue Date

May-2020

Physical description

3 p.

Notes

Summary of Banco de España Working Paper no. 2003

Publish on

Research Update / Banco de España, Spring 2020, p. 10-12

Subjects

Banking system; Provisions; Regulation; Cyclicality; Sistema bancario; Provisiones; Regulación; Prociclicidad; Bancos centrales y otras autoridades monetarias; Sistemas bancarios y actividad crediticia; España

Appears in Collections:

Research Update 2020