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

Amirov Askar Aktamovich, SPECIFIC DIRECTIONS FOR RECOGNITION, MEASUREMENT AND DISCLOSURE OF LIABILITIES IN THE ICT SECTOR , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
Sotvoldiyeva Madina Akhror qizi, IMPROVING THE FOUNDATIONS OF THE FINANCIAL MECHANISM FOR THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE CONTEXT OF ECONOMIC TRANSFORMATION , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
Uralov Mansur Uralovich, THE MANIFESTATION OF FORMING AN INTOLERANT ATTITUDE TOWARD EXTREMISM ON A GLOBAL SCALE , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
PhD, assoc. prof. Shanasirova Nodira Abdullaevna, PhD, assoc. prof. Ibragimova Iroda Rashid qizi, PhD, assoc. prof. Tulovov Erkinjon Toʻlqin oʻgʻli, FINANCIAL INSTRUMENTS: ACCOUNTING TREATMENT OF RELATED REVENUES AND COSTS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
Akhmedov Nu’monjon Muhammadumarovich, FORMS, METHODS AND PRINCIPLES OF TAX CONTROL , International Congress on Economics, Management and Business Studies: Vol. 1 No. 3 (2026): ICEMBS
Annakulov Kamol Khasanovich, DEVELOPING HUMAN CAPITAL TO ENHANCE THE COMPETITIVENESS OF HIGHER EDUCATION INSTITUTIONS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
Ahmedov Sultan Mukaramovich, COMPARATIVE ANALYSIS OF TECHNOLOGIES FOR HYDROGEN PRODUCTION FROM PLASTIC WASTE , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
Matkuliev Akbar Karimovich, MODERN APPROACHES TO IMPROVING THE ECONOMIC EFFICIENCY OF METALLURGICAL ENTERPRISES IN UZBEKISTAN BASED ON INTERNATIONAL EXPERIENCE , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
Tursunov Dilshod Ismatovich, Yusupov Saidvali Shukrullayevich, ECONOMIC ESSENCE, STRUCTURE AND THEORETICAL APPROACHES TO THE FORMATION OF EXPORT POTENTIAL OF TEXTILE ENTERPRISES: THE CASE OF UZBEKISTAN , International Congress on Economics, Management and Business Studies: Vol. 1 No. 3 (2026): ICEMBS
Gulmira Shavkatovna Isokova, THE INTERSECTION OF SUSTAINABILITY AND DIGITAL TRANSFORMATION IN THE BUSINESS TOURISM INDUSTRY , International Congress on Economics, Management and Business Studies: Vol. 1 No. 3 (2026): ICEMBS

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