Results 11 to 20 of about 1,021 (120)
Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?
Financial and Economic Review, 2023 This study examines the accounting treatment applied to retail loans using a multiplication factor of 1.3. Answers are sought to the following questions: What is the correct IFRS accounting treatment of loans with a 1.3 multiplication factor in their interest rate, which have appeared in the Hungarian banking sector since 2016?
Gulyás, Éva, Rátky, Márton Miklós
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مجلة جامعة دمشق للعلوم الاقتصادية و السياسية, 2023 هدفت هذه الدراسة إلى كشف أثر تطبيق نموذج الخسائر الائتمانية المتوقعة وفق متطلبات IFRS9 في مستويات رأس المال التنظيمي لبنك بيمو السعودي الفرنسي المدرج في سوق دمشق للأوراق المالية، ولتحقيق هدف الدراسة تم الاعتماد على المنهج الوصفي التحليلي حيث قامت ...
منيه حمدان +1 more
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Applying IFRS9 with Sukuk by IFRS’s Compliant Firms
International Journal of Islamic Economics and Finance Studies, 2020 This paper explores the applying of the IFRS 9 by the IFRS’s compliant firms with Sukuk, concentrating on the problems of Sukuk classification and using the expected credit loss model. Employing the methodology of three stages; started through a written survey with listed firms financial managers then semi-structured interviews language with Islamic ...
Amer Morshed
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Fair-value analytical valuation of reset executive stock options consistent with IFRS9 requirements [PDF]
Annals of Actuarial Science, 2020 AbstractExecutive stock options (ESOs) are widely used to reward employees and represent major items of corporate liability. The International Accounting Standards Board IFRS9 financial reporting standard which came into full effect on 1-Jan 2018, along with its Australian implementation AASB9, requires public corporations to report their fair-value ...
O. Konstandatos
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The role of internal auditors to implement IFRS9: Case of Lebanese banks [PDF]
Journal of Economics and International Finance, 2020 The implementation of IFRS9 as with any structural change to accounting policies requires a strategic development and implementation, and a concerted effort from many departments. This paper investigated the role of internal auditors at Lebanese banks in the implementation of accounting standards.
Chedid Oussama, Chaya Jamil
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Entrepreneurship journal for fiinance and business, 2023 البحث يركز على احتساب المخاطر الائتمانية المتوقعة وفقًا لمعيار IFRS9 9 وكيفية تطبيق هذا المعيار في المصرف الأهلي العراقي. IFRS9هو معيار محاسبة يتعامل مع التصنيف والقيمة المالية للأصول المالية وإدارة المخاطر المتعلقة بها. تتطلب معايير المحاسبة الحديثة مراعاة المخاطر المالية المترتبة على القروض والمنتجات المالية الأخرى التي يمتلكها المصرف.
Montadar شاكر, Saddam هاشم
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, 2021 Under IFRS9, Financial Institutions are required to implement impairment frameworks to determine the expected losses on their credit portfolio taking into account the current (so called “point in time”) and the prospective (so called “forward looking”) economic cycle.
Giuseppe Torluccio +6 more
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Webology, 2022 The application of the International Financial Reporting Standard (IFRS9) represents a major challenge for the banking sector in the areas of granting credit and financing, as the study dealt with a presentation of the standard (IFRS9) and the requirements for classification and measurement of obligations, in addition to focusing on the differences ...
Dr. Awatef Globe Mohsen L.
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La copertura dei mutui a tasso fisso mediante strumenti derivati: profili applicativi in tema di rischio di tasso di interesse, IFRS9 e regolamento EMIR. [PDF]
Risk Management Magazine, 2020 The use of derivative instruments by Italian retail banks, particularly by the less significant ones, has considerably decreased in recent years after the boom recorded in the past decades. However, the recently regulatory evolution in terms of IFRS9 and
Raffale Mazzeo1 +2 more
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الآثار المحتملة من تطبیق معیار التقاریر المالیة (IFRS9) على أنظمة المعلومات المصرفیة [PDF]
الفکر المحاسبى, 2019 تهدف الدراسة لتحليل الآثار المحتملة من تطبيق معيار التقارير المالية الدولي (IFRS9) على أنظمة المعلومات المصرفية في القطاع المصرفي السوداني، وتناولت الدراسة عرضا لمتطلبات معيار التقارير المالية الدولي (IFRS9) "الأدوات المالية"، مع الترکيز على أهم التطورات التى حدثت فيه، کذلک رکزت الدراسة على التحديات التى تواجه القطاع المصرفي السوداني عند الإنتقال ...
محمد المهدي الأمير أحمد
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