Results 11 to 20 of about 5,846,071 (248)
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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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
doaj +1 more source
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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The impact of the expected credit loss model under IFRS 9 on loan loss recognition timeliness: early evidence from the Egyptian banks [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The central bank of Egypt (CBE) has obligated the Egyptian banks as of 2019 to apply IFRS 9 to provide more timely information about the expected credit losses (ECL).
کريم منصور على حسوبة
doaj +1 more source
US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Shubita, M, Harris, P, Stahlin, W
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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
doaj +1 more source
10 anos de pesquisa no IFRS : histórico, reflexões e perspectivas [PDF]
, 2021 O livro 10 anos de Pesquisa no IFRS é um produto organizado pela Pró-reitoria de Pesquisa, Pós-graduação e Inovação (Proppi) e pelo Comitê de Pesquisa, Pós-graduação e Inovação (COPPI). Teve por objetivo compilar, em capítulos com textos do gênero ensaio,
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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
doaj +1 more source
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
doaj +1 more source
IFRS 9 en Europese banken; het eerste toepassingsjaar verslagen [PDF]
MAB, 2019 In dit artikel wordt de impact van IFRS 9 onderzocht voor een populatie van Europese banken in het eerste toepassingsjaar van deze standaard en wordt de kwaliteit van toelichtingen beoordeeld.
Job Huttenhuis +2 more
doaj +3 more sources