What accounting principles do banks use to provision for credit card loan losses during economic downturns when managing large portfolios of revolving debt?
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The searches the AI actually ran for this prompt.
SEED QUERY
What accounting principles do banks use to provision for credit card loan losses during economic downturns when managing large portfolios of revolving debt?
3 real searches · 1 real-search pass
FASB CECL credit card receivables revolving credit card expected credit losses contractual term expected life guidanceGoogle ↗
OBSERVED
OCC interagency policy statement allowance for credit losses CECL forecasts qualitative factors credit card portfoliosGoogle ↗
OBSERVED
IFRS 9 expected credit losses revolving credit facilities credit cards expected life cancellation rightsGoogle ↗
OBSERVED
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Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
FASB CECL credit card receivables revolving credit card expected credit losses contractual term expected life guidance Google ↗
OCC interagency policy statement allowance for credit losses CECL forecasts qualitative factors credit card portfolios Google ↗
IFRS 9 expected credit losses revolving credit facilities credit cards expected life cancellation rights Google ↗
- Appendix B (AASB9_12-14_COMPdec22_01-23) · standards.aasb.gov.au
- IFRS 9 and expected loss provisioning · bis.org
- IFRS 9 impairment: Revolving credit facilities and expected credit losses: PwC In depth · pwc.com
- 5.1 Off-Balance-Sheet Arrangements · dart.deloitte.com
- Interagency Guidance on Credit Card Lending · federalreserve.gov
- Allowances for Credit Losses, Comptroller's Handbook · occ.gov
- Interagency Policy Statement on Allowances for Credit Losses · federalreserve.gov
- Allowances for Credit Losses (ACL) · occ.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
FASB CECL credit card receivables revolving credit card expected credit losses contractual term expected life guidance OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
OCC interagency policy statement allowance for credit losses CECL forecasts qualitative factors credit card portfolios OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IFRS 9 expected credit losses revolving credit facilities credit cards expected life cancellation rights OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |