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.
References
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