Significant variations in reporting practices in some cases do not meet the disclosure objective of IFRS 9, Moody's says, describing HSBC Hong Kong and Hang Seng Bank as best in class.
Significant variations in reporting practices in some cases do not meet the disclosure objective of IFRS 9, Moody's says, describing HSBC Hong Kong and Hang Seng Bank as best in class.
asset classification, Asset quality, CBA, CBIRC, credit losses, Credit Quality, delinquency, Disclosures, ECL, ECL models, Hang Seng Bank, HSBC, IAS 39, IFRS 9, impaired loans, model sensitivity, Moodys, Provisioning, Westpac
