The Impact of Applying the Expected Credit Loss (ECL) Model According to IFRS 9 on Capital Adequacy in the Iraqi Banking Sector
Abdul Karim Tariq Ahmed; Taicir Moalla Loukil
This paper seeks to evaluate the effect of utilizing the International Financial Reporting Standard (IFRS9); in particular, Expected Credit Loss (ECL) model on the capital adequacy of Iraqi commercial banks. A descriptive and analytical method was...