Yıl 2019, Cilt 2 , Sayı 82, Sayfalar 46 - 60 2019-08-01

ОСОБЕННОСТИ ПРИМЕНЕНИЯ СТАНДАРТА МСФО-9 В ГАРАНТИЙНЫХ ФОНДАХ РАЗВИВАЮЩИХСЯ СТРАН
SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES
SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES

Malik-Aidar Abakirov [1] , Syrgak Abakirov [2] , Emil Avazov [3] , Erkin Baialieva [4] , Mahabat Kazieva [5] , Reina Kurmankojoeva [6] , Elmira Mamytova [7]


Статья посвящена опыту внедрения и применения стандарта МСФО-9 в гарантийных фондах развивающихся стран (на примере ОАО «Гарантийный Фонд» в Кыргызской Республике), а также методам и подходам к оценке гарантийных рисков и кредитных/гарантийных потерь в рамках стандарта МСФО-9. В статье описаны ключевые моменты и важные аспекты стандарта МСФО-9 и, в частности, результаты внедрения данного стандарта в ОАО «Гарантийный Фонд». Предложены модели оценки вероятности наступления дефолта заѐмщиков и контрагентов гарантийных фондов и подходы к расчѐту ожидаемых кредитных убытков по гарантийному портфелю и финансовым активам, рассмотрены разработанные в ОАО «Гарантийный Фонд» подходы к оценке вероятности дефолта коммерческих банков и построению их внутренних рейтингов.
The article is devoted to the experience of guarantee funds operating in developing countries in implementation and application of IFRS 9 (as in the case of OJSC “Guarantee Fund” in the Kyrgyz Republic), as well as the methods and approaches for assessment of the guarantee risks and loan/guarantee losses under IFRS 9 standard. The key points and important aspects of IFRS 9 are outlined and, in particular, the results of the standard implementation by OJSC “Guarantee Fund” are presented. The article explains the models to estimate the probability of default by borrowers and counterparties of guarantee funds and approaches to calculate expected credit losses on the guarantee portfolio and financial assets, as well as describes approaches developed by OJSC “Guarantee Fund” to assess the probability of default by commercial banks and establish their internal ratings.
The article is devoted to the experience of guarantee funds operating in developing countries in implementation and application of IFRS 9 (as in the case of OJSC “Guarantee Fund” in the Kyrgyz Republic), as well as the methods and approaches for assessment of the guarantee risks and loan/guarantee losses under IFRS 9 standard. The key points and important aspects of IFRS 9 are outlined and, in particular, the results of the standard implementation by OJSC “Guarantee Fund” are presented. The article explains the models to estimate the probability of default by borrowers and counterparties of guarantee funds and approaches to calculate expected credit losses on the guarantee portfolio and financial assets, as well as describes approaches developed by OJSC “Guarantee Fund” to assess the probability of default by commercial banks and establish their internal ratings.
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Birincil Dil en
Konular Sosyal
Bölüm Araştırma Makalesi
Yazarlar

Yazar: Malik-Aidar Abakirov
Kurum: OJSC “Guarantee Fund”
Ülke: Kyrgyzstan


Yazar: Syrgak Abakirov
Kurum: Investment promotion and protection agency of the Kyrgyz Republic
Ülke: Kyrgyzstan


Yazar: Emil Avazov
Kurum: OJSC “Guarantee Fund”
Ülke: Kyrgyzstan


Yazar: Erkin Baialieva

Yazar: Mahabat Kazieva

Yazar: Reina Kurmankojoeva

Yazar: Elmira Mamytova

Tarihler

Yayımlanma Tarihi : 1 Ağustos 2019

Bibtex @araştırma makalesi { reforma634199, journal = {Reforma}, issn = {1694-5158}, address = {Cengiz Aytmatov Kampüsü, Kırgızistan Türkiye Manas Üniversitesi , Jal, Bişkek, Kırgızistan}, publisher = {Kırgızistan Türkiye Manas Üniversitesi}, year = {2019}, volume = {2}, pages = {46 - 60}, doi = {}, title = {SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES}, key = {cite}, author = {Abakirov, Malik-Aidar and Abakirov, Syrgak and Avazov, Emil and Baialieva, Erkin and Kazieva, Mahabat and Kurmankojoeva, Reina and Mamytova, Elmira} }
APA Abakirov, M , Abakirov, S , Avazov, E , Baialieva, E , Kazieva, M , Kurmankojoeva, R , Mamytova, E . (2019). SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES. Reforma , 2 (82) , 46-60 . Retrieved from https://dergipark.org.tr/tr/pub/reforma/issue/49531/634199
MLA Abakirov, M , Abakirov, S , Avazov, E , Baialieva, E , Kazieva, M , Kurmankojoeva, R , Mamytova, E . "SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES". Reforma 2 (2019 ): 46-60 <https://dergipark.org.tr/tr/pub/reforma/issue/49531/634199>
Chicago Abakirov, M , Abakirov, S , Avazov, E , Baialieva, E , Kazieva, M , Kurmankojoeva, R , Mamytova, E . "SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES". Reforma 2 (2019 ): 46-60
RIS TY - JOUR T1 - SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES AU - Malik-Aidar Abakirov , Syrgak Abakirov , Emil Avazov , Erkin Baialieva , Mahabat Kazieva , Reina Kurmankojoeva , Elmira Mamytova Y1 - 2019 PY - 2019 N1 - DO - T2 - Reforma JF - Journal JO - JOR SP - 46 EP - 60 VL - 2 IS - 82 SN - 1694-5158- M3 - UR - Y2 - 2019 ER -
EndNote %0 Reforma SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES %A Malik-Aidar Abakirov , Syrgak Abakirov , Emil Avazov , Erkin Baialieva , Mahabat Kazieva , Reina Kurmankojoeva , Elmira Mamytova %T SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES %D 2019 %J Reforma %P 1694-5158- %V 2 %N 82 %R %U
ISNAD Abakirov, Malik-Aidar , Abakirov, Syrgak , Avazov, Emil , Baialieva, Erkin , Kazieva, Mahabat , Kurmankojoeva, Reina , Mamytova, Elmira . "SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES". Reforma 2 / 82 (Ağustos 2019): 46-60 .
AMA Abakirov M , Abakirov S , Avazov E , Baialieva E , Kazieva M , Kurmankojoeva R , Mamytova E . SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES. Reforma. 2019; 2(82): 46-60.
Vancouver Abakirov M , Abakirov S , Avazov E , Baialieva E , Kazieva M , Kurmankojoeva R , Mamytova E . SPECIAL ASPECTS OF IFRS 9 APPLICATION BY CREDIT GUARANTEE FUNDS IN DEVELOPING COUNTRIES. Reforma. 2019; 2(82): 60-46.