Results 11 to 20 of about 59,943 (258)
Polityki Europejskie, Finanse i Marketing, 2023 The aim of the research was to identify the financial consequences of introducing IFRS 9 in a leading commercial bank in Poland. The research period was six years and covered the years 2015-2020.
Sławomir Juszczyk +4 more
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Efficient credit portfolios under IFRS 9
International Transactions in Operational Research, 2022 AbstractIn this paper, we devise a forward‐looking methodology to determine efficient credit portfolios under the IFRS 9 framework. We define and implement a credit loss model based on prospective point‐in‐time probabilities of default. We determine these probabilities of default and the credits' stage allocation through a credit stochastic simulation.
Rui Pedro Brito, Pedro Júdice
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IFRS 9 en de winstbelasting bij banken [PDF]
MAB, 2017 De invoering van IFRS 9 per 1 januari 2018 leidt tot een hernieuwde beoordeling van de afspraken die de belastingdienst maakt over de toepassing van IFRS-waarderingen voor Hnanciële instrumenten bij de bepaling van de Hscale jaarwinst van banken.
A.H.M. Daniels
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Adapting the Default Weighted Survival Analysis Modelling Approach to Model IFRS 9 LGD
Risks, 2021 Survival analysis is one of the techniques that could be used to predict loss given default (LGD) for regulatory capital (Basel) purposes. When using survival analysis to model LGD, a proposed methodology is the default weighted survival analysis (DWSA ...
Morne Joubert +3 more
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Liquidity management of Islamic banks and conventional banks: evidence from IFRS 9 [PDF]
AJAR (Asian Journal of Accounting Research)PurposeThis study investigates if the implementation of International Financial Reporting Standard (IFRS)-9: Financial Instruments (IFRS 9 hereafter) affects a firm’s cash holdings from a developing country perspective.
Chowdhury Saima Ferdous +1 more
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IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks
Prizren Social Science Journal, 2021 From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward ...
Besmir ÇOLLAKU +2 more
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IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector [PDF]
Accounting and Financial ControlType of the article: Research Article The objective of adopting a new International Financial Reporting Standard (IFRS) is to enhance the value relevance of accounting information.
Jasman Jasman +6 more
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Accounting harmonization measurement: the case of non-banking financial institutions in Romania [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania?
Denis Levanti +2 more
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The Perceived Impact of the Adaption of IFRS7 and IFRS9 on the Transparency and Comparability of Egyptian Banks Financial Reporting [PDF]
SINAI International Scientific JournalHeavy transforming of the financial view in Egypt with the adoption of International Financial Reporting Standards (IFRS) 7 and IFRS 9 has occurred. These standards aim for greater transparency and comparability in financial reporting among the Egyptian ...
Badria Saied
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The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 2017 Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
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