Defining and comparing SICR-events for classifying impaired loans under IFRS 9

Arno Botha, Esmerelda Oberholzer, Janette Larney, Riaan de Jongh. Defining and comparing SICR-events for classifying impaired loans under IFRS 9. Annals OR, 361(1):61-98, June 2026. [doi]

Abstract

Abstract is missing.