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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Vanya Ivanova

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Open access Sep 2026

Expected Credit Losses and Risk Disclosure in Financial Asset Reporting by Non-Financial Companies

An integrated framework is developed for classifying and measuring financial assets, recognising expected credit losses (ECL), and disclosing financial risk in non-financial entities. Its design is based on the requirements of International Financial Reporting Standard 9 Financial Instruments (IFRS 9) and International...

Kiril Luchkov, Nadya Velinova-Sokolova, Vanya Ivanova · 0 citations

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