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

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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. https://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.

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References

Creative Commons License

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

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