Browsing Centre for Commercial Law Studies by Author "Bholat, D"
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Non-performing loans at the dawn of IFRS 9: Regulatory and Accounting Treatment of Asset Quality
LASTRA, RM; Bholat, D; Kallol, S; Markose, S; Miglionico, A (Springer, 2018-03-01)Asset quality is a key indicator of sound banking. However, it is difficult for banking regulators and investors to assess it in the absence of a common, cross-border scheme to classify assets. Currently no standard is ...