Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses

Hashim, Noor and Li, Weijia and O'Hanlon, John (2021) Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses. In: Accounting and Debt Markets : Four Pieces on the Role of Accounting Information in Debt Markets. Routledge, London. ISBN 9780367688899