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Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality

Bholat, D and Lastra, RM and Markose, SM and Miglionico, A and Sen, K (2018) Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality. Journal of Banking Regulation, 19 (1). pp. 33-54. DOI https://doi.org/10.1057/s41261-017-0058-8



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Filename: Lastra Non-performing loans at the dawn of IFRS 9_ regulatory and accounting treatment of asset quality 2017 Accepted.pdf

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