Questions tagged [expected-credit-loss]

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IFRS 9 - Expected credit losses

The following comparison document ( https://www.bdo.ca/getmedia/d09dde1a-5004-4f44-b0fb-73c69fa6e2a5/ASPE_IFRS-Comparison_FI.pdf ) states ...
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IFRS 9 PiT-PD model when the lagged dependency exceeds one year

It is a common approach to model the point-in-time PD (PiT PD; meaning that the PD depends on the current or lagged economy) by regressing default rates on current or past macro variables (such as GDP ...
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