Vol. 1 No. 1 (2026), Articles

Vol. 1 No. 1 (2026)

THE ROLE OF ECL MECHANISMS IN PROACTIVE CREDIT RISK MANAGEMENT WITHIN IFRS 9

Articles

Published 2026-01-20

Rasulov Mukhammad Bobur Fazliddin ugli⁺⁻

Rasulov Mukhammad Bobur Fazliddin ugli

Independent researcher of TSUE

pdf

Keywords

IFRS 9, ECL, credit risks, NPL, proactive management.

How to Cite

THE ROLE OF ECL MECHANISMS IN PROACTIVE CREDIT RISK MANAGEMENT WITHIN IFRS 9. (2026). International Congress on Economics, Management and Business Studies, 1(1), 1-5. http://www.econferencia.com/index.php/8/article/view/12

Abstract

This thesis analyzes the role of Expected Credit Loss (ECL) mechanisms under IFRS 9 in proactive credit risk management. The results show that the ECL approach is an important tool for early identification of nonperforming loans (NPLs) and strengthening the quality of bank assets.

pdf

References

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

Makhmudov Qudratillo Khursandbek ugli, ISSUES OF REDUCING CREDIT RISKS THROUGH IMPROVING THE QUALITY OF CREDIT PORTFOLIOS IN UZBEKISTAN’S BANKING PRACTICE , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
Saloxov Sirojiddin Sadriddin ugli, FINANCIAL MECHANISMS FOR MITIGATING INVESTMENT RISKS IN FINANCING GREEN ECONOMY PROJECTS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 10 (2026): ICEMBS
Jaloliddin O‘ktam o‘g‘li Suyunov, THE CONCEPT-LEVEL GAP BETWEEN INTERNATIONAL AND UZBEK NATIONAL STANDARDS IN REVENUE AND RECEIVABLES ACCOUNTING OF ELECTRICITY DISTRIBUTORS (EVIDENCE FROM REGIONAL ELECTRIC NETWORKS JSC) , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
Daniyarov Kuatbay, Turganbayeva Ramiza Tolibayevna, THE IMPACT OF RISKS ON ENSURING FINANCIAL STABILITY OF SMALL BUSINESS ENTERPRISES AND WAYS OF THEIR MANAGEMENT , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
Fotima Xaitova, ENVIRONMENTAL COST ACCOUNTING UNDER CONDITIONS OF SUSTAINABLE DEVELOPMENT , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
Karimov Shokhrukh Boydulla o‘g‘li, AN ANALYSIS OF CURRENT RISK ASSESSMENT PRACTICES IN COMMERCIAL BANKS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 9 (2026): ICEMBS
Xusanov Shaxbozbek Shuxratjon o‘g‘li, STRENGTHENING THE ROLE OF INTERNATIONAL FINANCIAL INSTITUTIONS IN HYDROPOWER DEVELOPMENT IN UZBEKISTAN , International Congress on Economics, Management and Business Studies: Vol. 1 No. 10 (2026): ICEMBS
Sheraliev Olimjon O‘ktam o‘g‘li, MODERN APPROACHES TO IMPROVING CREDIT OPERATIONS IN COMMERCIAL BANKS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
Yandashev Feruz Sohib o’g’li, THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON CREDIT RISK MANAGEMENT EFFICIENCY IN COMMERCIAL BANKS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
Tajimuratova Nelufar Vays qizi, INCREASING THE ROLE OF BANK CREDIT IN ENSURING THE FINANCIAL STABILITY OF BUSINESS ENTITIES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS

You may also start an advanced similarity search for this article.