Javier Tarancón

European Central Bank (ECB)

Sonnemannstrasse 22

Frankfurt am Main, 60314

Germany

SCHOLARLY PAPERS

1

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152

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Scholarly Papers (1)

Measuring the Procyclicality of Impairment Accounting Regimes: A Comparison Between IFRS 9 and US GAAP

Banco de Espana Working Paper No. 2003 (2020)
Number of pages: 42 Posted: 28 Jan 2020
Banco de España, European Central Bank (ECB) and European Central Bank (ECB)
Downloads 98 (332,099)
Citation 9

Abstract:

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banking system, provisions, regulation, cyclicality

Measuring the Procyclicality of Impairment Accounting Regimes: A Comparison between IFRS 9 and Us Gaap

ECB Working Paper No. 2347
Number of pages: 36 Posted: 08 Jan 2020
Banco de España, European Central Bank (ECB) and European Central Bank (ECB)
Downloads 54 (465,501)

Abstract:

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banking system, cyclicality, provisions, regulation