In a co-authored article, Niklas Preller and Prof. Dr. Christoph Pelger examine the development of risk provisions in accordance with IFRS 9 at Austrian banks. The article, which appeared in issue 12/2023 of the Austrian specialist journal RWZ - Zeitschrift für Recht und Rechnungswesen, has the following content: Economic uncertainty has increased significantly as a result of the coronavirus pandemic and the war in Ukraine. This uncertainty also affects the accounting of financial assets in IFRS financial statements, in particular the determination of risk provisions in accordance with IFRS 9. This article analyzes the development of risk provisions in the IFRS financial statements of Austrian banks for the period from 2018 to 2022.
The article can be found here.