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Article
A model proposal for IFRS 16 IBR adjustment based on bond market pricing
(Routledge, Taylor & Francis Group, 2023)
The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating the value of the lease assets and liabilities under IFRS 16. According to this standard, leased asset ...
Article
IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies
(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 other elements) not measured at fair value through profit or loss. There are several methodologies ...