Impact of IFRS 9 on credit risk management [Impacto de la NIIF 9 en la gestión de riesgos crediticios]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.164Keywords:
Credit, Financing, Budget contributionsAbstract
The objective of the study is to analyse how the adoption of IFRS has impacted credit risk management in financial institutions with a significant shareholding in financial instruments, in order to provide relevant information for financial decision-making. A descriptive methodology was used. The implementation of IFRS 9 has brought significant progress in credit risk management, providing a more detailed and proactive approach to the assessment and management of credit risk in financial institutions. This standard has improved the transparency and comparability of financial information, enabling more accurate assessments of the financial health of institutions, and has fostered greater anticipation of credit losses, helping institutions to better prepare for adverse scenarios.
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