A Study of the Potential Implementation Obstacles of the Expected Loss Model in East Tennessee
The Financial Accounting Standards Board (FASB) has recently introduced a new Accounting Standards Update (ASU) that will require financial institutions to measure their loan losses using a new Expected Loss Model (ELM) that emphasizes forward looking financial decisions. Numerous financial journals...
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| Format: | Others |
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Digital Commons @ East Tennessee State University
2018
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| Online Access: | https://dc.etsu.edu/honors/442 https://dc.etsu.edu/cgi/viewcontent.cgi?article=1533&context=honors |