- Article
Impacts of the Transition to the Expected Loss Model on the Portuguese Banking Sector
- Miguel Resende,
- Carla Carvalho and
- Cecília Carmo
This study addresses the implementation of the International Financial Reporting Standard 9 (IFRS 9) in the European Union as of 1 January 2018, replacing the International Accounting Standard 39 (IAS 39) to introduce a new model for recognizing Loan...

