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European Capital Markets Law, 2017
This chapter discusses the key issues relating to the classification of financial instruments, their recognition and derecognition, initial and subsequent measurement, impairment, and the main disclosure requirements. It focuses on the International Financial Reporting Standard (IFRS) 9 Financial Instruments.
Jonathan Crowe, Tony Bradshaw
semanticscholar +5 more sources
This chapter discusses the key issues relating to the classification of financial instruments, their recognition and derecognition, initial and subsequent measurement, impairment, and the main disclosure requirements. It focuses on the International Financial Reporting Standard (IFRS) 9 Financial Instruments.
Jonathan Crowe, Tony Bradshaw
semanticscholar +5 more sources
Social Science Research Network, 2023
Social Impact Investment (SII) refers to the provision of finance to organizations addressing social needs. It is intended to achieve both a social impact as well as garner financial returns.
A. Panagopoulos, I. Tzionas
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Social Impact Investment (SII) refers to the provision of finance to organizations addressing social needs. It is intended to achieve both a social impact as well as garner financial returns.
A. Panagopoulos, I. Tzionas
semanticscholar +1 more source
European Sport Management Quarterly, 2020
Research question: Due to the reinforced conditions of official regulatory credit screening procedures of Basel II and Basel III, credit is now more difficult to obtain for risky business models such as sport clubs.
Christophe Huth
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Research question: Due to the reinforced conditions of official regulatory credit screening procedures of Basel II and Basel III, credit is now more difficult to obtain for risky business models such as sport clubs.
Christophe Huth
semanticscholar +1 more source
Islamic Financial Instruments and Economic Growth; An Evidence from Indonesia
International Conference on Information Management, 2020Sovereign sukuk, Islamic bank financing and zakat are the instruments that could develop Economic Growth of Indonesia. Sovereign Sukuk used to fund infrastructure development, labor intensive sector and optimizing of local potential that have impact on ...
Indah Wahyuningsih, M. Nurzaman
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2015
Abstract Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB was not sufficiently receptive to the views of the European banking industry while making a number of short-term improvements to ...
Kees Camfferman, Stephen A. Zeff
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Abstract Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB was not sufficiently receptive to the views of the European banking industry while making a number of short-term improvements to ...
Kees Camfferman, Stephen A. Zeff
openaire +2 more sources
Social Science Research Network, 2019
IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and ...
Edgar Loew, Lisa E. Schmidt, Lars Thiel
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IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and ...
Edgar Loew, Lisa E. Schmidt, Lars Thiel
semanticscholar +1 more source
Investigating EU financial instruments to tackle energy poverty in households: A SWOT analysis
Energy Sources Part B Economics Planning and Policy, 2019This paper aims to provide an overview of the existing financial instruments and successful schemes focused on facilitating the implementation of energy efficiency-related measures, in the context of addressing the problem of energy poverty, along with ...
E. Lakatos, A. Arsenopoulos
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