The Importance and Requirements of the Application of the International Financial Reporting Standard IFRS 9 in Reducing Potential Financial Default. Applied Study in Islamic Banks [PDF]
, 2023 Much of the economy is affected by factors that limit growth and cause financial crises for many of the s acts of worship that operate within it , and that there is no doubt it is investigating the financial default and bankruptcy on various kinds.
Al-Beshtawi, Suleiman Hussein
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The impact of insurance institutional investors on corporate value from selection and creation perspective. [PDF]
PLoS One, 2022 Rong X, Zhang T, Liu K.
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IFRS adoption in Europe : the case of Germany [PDF]
, 2005 From 2005 onwards, consolidated financial statements of listed European companies will have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international ...
Constans, Anselm +3 more
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The impact of IFRS 9 on credit risk and profitability in the European banking sector [PDF]
The accounting standard IFRS 9 Financial Instruments of the International Financial Reporting Standards (IFRS) has introduced a new model to estimate credit loss, requiring entities to assess the credit risk associated with financial assets and recognize
Ricapito, Francesco Paolo
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A note on regulatory responses to COVID-19 pandemic: Balancing banks' solvency and contribution to recovery. [PDF]
J Financ Stab, 2022 Bitar M, Tarazi A.
europepmc +1 more source
The devil in the details:Dynamic prediction of loan portfolio profitability with macroeconomic drivers through multi-state modelling [PDF]
In typical loan portfolios such as mortgages and credit cards, many accounts often experience different stages of delinquency before eventually recovering, fully repaying their balance, or defaulting.
Andreeva, Galina +2 more
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Operaciones de cobertura: transición del PGC 2007 a la NIIF 9 [PDF]
, 2017 Transición de las operaciones de cobertura del PGC 2007 a la nueva normativa NIIF
Zubiete Aranoa, Miren Itziar
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COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS
المجلة الدولية للأداء الاقتصاديThe objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic.
DJELIL Bilal, SAIDJ Faiz
doaj
, 2018 Since January 1st 2018 the IFRS9-Financial Instruments (International Financial Reporting Standards; BCBE (2015) and ECB (2017)), issued in 2014 by the International Accounting Standard Board (IASB), substitutes the previous IASB39- Financial Instruments.
Simone Landini +2 more
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Gli scenari multipli IFRS9. Uno studio applicativo
Risk Management Magazine, 2016 Emilio Melfi +2 more
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