Results 111 to 120 of about 1,021 (120)

SCHEMA-DRIVEN TESTING FRAMEWORKS FOR IFRS9 REGULATORY WAREHOUSES

2021
International Financial Reporting Standard 9 (IFRS9) fundamentally transformed credit risk reporting by introducingforward-looking Expected Credit Loss (ECL) models for financial institutions. The regulatory implementation ofIFRS9 requires large-scale data warehouses capable of integrating heterogeneous financial, risk, and macroeconomicdatasets while ...
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Εξελίξεις στη λογιστική των νομισματικών μέσων για τράπεζες και επιχειρήσεις :η περίπτωση του IFRS9

2022
A crucial component of the global economy, financial instruments are still today. Because of this, since the beginning of recorded history of the globe, their accounting and monitoring have been a key concern. It follows that today's regulations and accounting standards that govern the use of financial instruments act as catalysts for the efficient ...
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L'evoluzione del framework IFRS9 alla luce delle nuove sfide di contesto

Nel dicembre 2021, AIFIRM pubblica il 32° position paper dal titolo IFRS 9 e le sfide di contesto allo scopo di fornire un supporto e linee guida regolamentari sulle misure di sostegno e sui cambiamenti nella gestione del rischio di credito durante la pandemia.
Giuseppe Torluccio, Paolo Palliola
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Scenario Generation for IFRS9 Purposes using a Bayesian MS-VAR Model

2021
The industry consensus on the implementation of the International Financial and Reporting Standard 9 - Financial Instruments (IFRS9) in the field of credit risk is that the estimation of credit risk parameters should be conditioned in the baseline, upside and downside macroeconomic scenarios presumed to be representative of the respective state of the ...
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أثر المخاطر المالية على الأداء المالي للمصارف التجارية قبل وبعد تطبيق معيار الأدوات المالية "IFRS9" المحاسبي الدولي:, دليل تجريبي من دول مجلس التعاون الخليجي

مجلة البحوث والدراسات الإقتصادية, 2023
عبدالله رجب الفاضلي, محمد مفتاح زايد   +1 more
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أثر تطبيق معيار الإبلاغ المالي الدولي للتقارير المالية رقم 9 "IFRS9" على البيانات المالية في المصارف التجارية العراقية المدرجة في سوق العراق للأوراق المالية

مجلة جامعة كركوك للعلوم الإدارية والاقتصادية, 2023
نزهان صلاح الدين رشيد
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Χρηματοοικονομικό πρότυπο IFRS9:Η επίδραση του στο τραπεζικό σύστημα

2018
Ο στόχος της συγκεκριμένης μεταπτυχιακής εργασίας είναι η κατανόηση του νέου χρηματοοικονομικού πρότυπου και η επίδραση του στο τραπεζικό σύστημα της Κύπρου που είναι σε ισχύει από 01/01/2018 . Ζούμε σε μια χώρα όπου τα μη εξυπηρετούμενα δάνεια αυξάνονται συνεχώς, έτσι μετά από οδηγίες της Ευρωπαϊκής Κεντρικής Τράπεζας υποχρεώνει τις τράπεζες να ...
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IFRS9 & financial implications on the balance sheet of banks

2018
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Earnings management - Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS9 )

Il presente scritto propone una disamina delle caratteristiche dell’earnings management e delle sue implicazioni per l’attendibilità della comunicazione economico-finanziaria delle imprese. L’inquadramento della ricerca è finalizzato ad indagare se il processo di accantonamento per perdite attese sui crediti di tipo Expected Credit Loss (ECL) per le ...
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Bank’s earnings management through loan loss provisions before and after IFRS9

International Journal of Managerial and Financial Accounting
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