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- Title
ŞEFFAFLIK İLKESİ AÇISINDAN FİNANSAL ARAÇLARDA DEĞER DÜŞÜKLÜĞÜNÜN RAPORLANMASININ YENİ UFRS 9: FİNANSAL ARAÇLAR STANDARDI KAPSAMINDA DEĞERLENDİRİLMESİ.
- Authors
ÖZERHAN, Yıldız; ASLAN, Ümmühan
- Abstract
A new approach for accounting of impairment in financial assets is concerned. This approach, which is expressed as the expected loss model, is estimated to lead a significant change especially the recognition of provision for credit losses in the banking sector. There are assessments in the direction of calculating and reporting the provisions for credit losses from the date of release to the next 12 months or life of the loan, will increase transparency. The aim of the study is to examine the calculation and accounting of the impairment of financial assets according to the new approach and make an assessment in terms of transparency.
- Publication
World of Accounting Science, 2016, Vol 18, p573
- ISSN
1302-258X
- Publication type
Article