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Keywords: incurred loss
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Journal Articles
Accounting Horizons (2022) 36 (3): 71–102.
Published: 01 September 2022
...Noor Hashim; Weijia Li; John O'Hanlon SYNOPSIS After the financial crisis of the late 2000s, concern about delayed credit-loss recognition under the incurred-loss method prompted the FASB and the IASB to develop expected-loss methods. We review the development of these methods, including through...