Registro completo de metadatos
| Campo DC | Valor |
|---|---|
| dc.contributor.author | Buesa, Alejandro |
| dc.contributor.author | Población, Javier |
| dc.contributor.author | Tarancón Martínez, Javier |
| dc.coverage.spatial | España |
| dc.date.accessioned | 2020-05-19T09:57:52Z |
| dc.date.available | 2020-05-19T09:57:52Z |
| dc.date.issued | 2020-05 |
| dc.identifier.uri | https://repositorio.bde.es/handle/123456789/12406 |
| dc.description | Summary of Banco de España Working Paper no. 2003 |
| dc.format.extent | 3 p. |
| dc.language.iso | en |
| dc.publisher | Banco de España |
| dc.relation.ispartof | Research Update / Banco de España, Spring 2020, p. 10-12 |
| dc.rights | Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0) |
| dc.rights | In Copyright - Non Commercial Use Permitted |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es_ES |
| dc.rights.uri | http://rightsstatements.org/vocab/InC-NC/1.0/ |
| dc.subject | Banking system |
| dc.subject | Provisions |
| dc.subject | Regulation |
| dc.subject | Cyclicality |
| dc.subject | Sistema bancario |
| dc.subject | Provisiones |
| dc.subject | Regulación |
| dc.subject | Prociclicidad |
| dc.title | Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP |
| dc.type | Artículo |
| dc.identifier.bdepub | REUP-202005-1 |
| dc.subject.bde | Bancos centrales y otras autoridades monetarias |
| dc.subject.bde | Sistemas bancarios y actividad crediticia |
| dc.publisher.bde | Madrid : Banco de España, 2020 |
