Search found 1 match
- 12 Oct 2021, 18:50
- Forum: IFRS-related topics
- Topic: IFRS 9 - Lifetime Expected Loss - time slices below one year
- Replies: 3
- Views: 1412
IFRS 9 - Lifetime Expected Loss - time slices below one year
If one wants to calculate the Lifetime Expected Loss, the (introductory) examples often show a breakdown into several years with one value each for PD, LGD and EAD per year. What is the experience with finer time slices (e.g. per quarter or month)? When might these be appropriate? How can a PD be de...