DP21985 Forward-Looking Credit Loss Recognition and Banks’ Internal Risk Models

AT A GLANCE

About this material

The global adoption of IFRS 9 requires banks to recognize loan loss provisions based on forward-looking credit loss estimates. While these rules enhance the

Publisher’s public description

This note draws on the publisher’s brief public description. Follow the original link for research methods and results or full event details.

Record details

Original title: DP21985 Forward-Looking Credit Loss Recognition and Banks’ Internal Risk Models
Source: CEPR Discussion Papers
Published: 2026.09.28 08:00 KST
Region: Global
Topic: Macroeconomics
Academic material: Working paper
Authors: Jannis Bischof, Rainer Haselmann, Frederik Kohl, Oliver Schlueter
Paper number: DP21985
Review status: Review status unverified
First archived: 2026.10.04 12:18 KST

About this material

Record details

More on this topic