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Listar por autor "Delgado Vaquero, David"
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Artículo
A model proposal for IFRS 16 IBR adjustment based on bond market pricing
Delgado Vaquero, David; Morales Díaz, José; Zamora Ramírez, Constancio (Routledge, Taylor & Francis Group, 2023)The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating ...
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Tesis Doctoral
Estimation of Counterparty Credit Risk Impact under IFRS Requirements: A modelling proposal under a quantitative market information-based approach
Delgado Vaquero, David (2022-10-19)Counterparty credit risk is one of the main financial risk to be monitored by financial and non-financial institutions, ...
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Artículo
IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies
Delgado Vaquero, David; Morales Díaz, José; Zamora Ramírez, Constancio (Universidad de Murcia. Asociación Española de Profesores Universitarios de Contabilidad, 2020)Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and ...