IFRS 9 overlays and model improvements for novel risks: identifying best practices for capturing novel risks in loan loss provisions (publication)
https://www.bankingsupervision.europa.eu/ecb/pub/pdf/ssm.IFRS9novelrisks_202407~5e0eb30b5c.en.pdf?ee4a79710e2fe5160f564e450f6d9389

[2024-07-29 10:03 UTC]