CREDIT RISK OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE CONDITIONS OF THE COVID-19 CRISIS
The subject of the paper is assessment of the credit risk of small and medium-sized enterprises (SMEs) in the conditions of the COVID-19 crisis. The paper gives the overview of the theoretical and professional literature on the existing accounting standards related to the assessment of expected loss and banking regulations in terms of capital adequ...
By MILOŠ PJANIĆ, STEVAN LUKOVIĆ