id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-723	Manya, Marlon; González-Rabanal, Miryam C.	Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)	2023	17	.pdf	application/pdf	7283	336	45	Point-in-time loss-given default rates and exposures at default models for IFRS 9/CECL and stress Testing. In contrast, the ECL model requires companies to recognize expected credit losses based on a forward-looking assessment of the credit risk associated with a financial instrument, considering factors such as the debtor's creditworthiness, payment history, and economic conditions.	cache/ijtc-723.pdf	txt/ijtc-723.txt