Results 11 to 20 of about 59,989 (209)

SCOPE AND FINANCIAL IMPLICATIONS OF THE INTRODUCTION OF IFRS 9 USING THE EXAMPLE OF A COMMERCIAL BANK

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, Wioleta Bartosiak, Juliusz Juszczyk, Robert Konieczny, Bartosz Palimonka   +4 more
doaj   +1 more source

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
openaire   +3 more sources

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
doaj   +3 more sources

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, Tanja Verster, Helgard Raubenheimer, Willem D. Schutte   +3 more
doaj   +1 more source

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, Muhammad Shahin Miah   +1 more
doaj   +1 more source

IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector [PDF]

Accounting and Financial Control
Type 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, Wiwiek Prihandini, Rizal Mawardi, Dian Kurniawati, Ridarmelli Ridarmelli, Rosmawati Haron, Henny Hazliza Mohd Tahir   +6 more
doaj   +1 more source

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, Skender AHMETI, Muhamet ALIU   +2 more
doaj   +1 more source

The Perceived Impact of the Adaption of IFRS7 and IFRS9 on the Transparency and Comparability of Egyptian Banks Financial Reporting [PDF]

SINAI International Scientific Journal
Heavy 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
doaj   +1 more source

The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13 [PDF]

Accounting and Financial Control
Type of the article: Research Article   Blockchain technology poses significant challenges for asset classification, valuation hierarchy, and disclosure under IFRS 9 and IFRS 13.
Miluska Odely Rodriguez-Saavedra, Ivan Cuentas Galindo, Luis Miguel Campos Ascuña, Antonio Victor Morales Gonzales, Adolfo Erick Donayre Sarolli, Ruben Washington Arguedas Catasi   +5 more
doaj   +1 more source

Determinants of IFRS compliance in Africa: analysis of stakeholder attributes [PDF]

, 2019
Purpose: This paper examines the drivers of companies’ compliance with IFRS using the stakeholder salience theory. Research Methods: We have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. Our study
Boolaky, Pran, Tawiah, Vincent
core   +1 more source