Risk assessment of the SME sector operations during the COVID-19 pandemic

K Grondys, O Ślusarczyk, HI Hussain… - International journal of …, 2021 - mdpi.com
The subject matter of the article relates to the assessment of the perception of selected types
of risk in economic activities of the SME sector, which change their intensity as a result of the …

Credit risk management in bank. Impacts of IFRS 9 and Basel 3

P Porretta, A Letizia, F Santoboni - Risk Governance & Control …, 2020 - iris.uniroma1.it
The expected loss approach (ECL) defined by IFRS 9 replaced the old incurred loss
approach (IAS 39) in the international accounting standard setter. In Europe, the IFRS 9 are …

[PDF][PDF] Financial Reporting in Insurance and International Financial Reporting Standards

K Tomic - The Governance of Insurance Undertakings: Corporate …, 2022 - library.oapen.org
Financial reporting obligations for financial institutions, including insurance companies,
have increased in recent years and insurers needs to stay up-to-date on the latest revisions …

[PDF][PDF] Comparative Assessment of Insurance and Banking Regulation: Solvency II Versus Basel III

AE DINA - STRATEGICA - researchgate.net
The paper provides a cross-sectorial quantitative assessment of the insurance and banking
regulatory frameworks: Solvency II and Basel III based on the seven criteria: characteristics …