Results 11 to 20 of about 3,941 (302)
Toelichting verwachte impact van IFRS 9 en IFRS 15 [PDF]
MAB, 2018 IAS 8 bevat de verplichting om informatie te verstrekken over nieuwe standaarden die nog niet toegepast hoeven te worden. In de 2017-jaarrekening geldt dat met name voor IFRS 9 ‘Financial Instruments’ en IFRS 15 ‘Revenue from Contracts with Customers ...
Kees Roozen, Maarten Pronk
doaj +7 more sources
IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]
PLoS ONEThis research aims to investigate the impact of IFRS 9 adoption on the procyclicality and the role of the local leaders' turnover in this relationship.
Jiannan Yu +2 more
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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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Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis [PDF]
Frontiers in SurgeryObjectiveTo investigate the factors affecting the prognosis of invasive fungal rhinosinusitis (IFRS) by statistically analyzing clinical data collected from a single-center cohort of patients.MethodsA retrospective analysis was conducted on 43 ...
Ming Liu +6 more
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The effect of IFRS 9 on comparability [PDF]
Accounting and Business ResearchThis study examines the impact of IFRS 9 adoption on accounting comparability in the banking industry. Our findings indicate that overall the adoption of IFRS 9 is associated with a decrease in accounting comparability. The adoption of the expected credit loss model is identified as the primary driver of reduced comparability, while we provide some ...
Joana Cardoso Fontes +2 more
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On hedge effectiveness assessment under IFRS 9
Audit Financiar, 2018 IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting.
Jatinder Pal Singh
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تقلب الأرباح والتدفقات النقدية التشغيلية، الحمل الزائد للمعلومات، والقيمة السوقية: آثار تطبيق معيار (IFRS 9) [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2023 ملخصالهدف: يهدف هذا البحث إلى دراسة أثر تطبيق معيار التقرير المالي الدولي (IFRS 9) على (تقلب الأرباح والتدفقات النقدية التشغيلية، الحمل الزائد للمعلومات، والقيمة السوقية) وذلك بالتطبيق على البنوك التجارية المقيدة بالبورصة المصرية.منهجية البحث: تحقيقا ...
السيد حسن سالم بلال
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Hedging in light of the application of IFRS 9
مجلة الدراسات الاقتصادية والاداريةThe research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
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Preliminary impact of IFRS 9 implementation on the Lebanese banking sector [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9)
Darine Dib, Khalil Feghali
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IFRS-standardimuutoksen vaikutusarviointi : case IFRS 9 [PDF]
, 2014 Tutkielman tarkoituksena on luoda käsitys kansainvälisten IFRS -tilinpäätösstandardien asettamisprosessin yhteydessä tehtävästä vaikutusarvioinnista ja rakentaa arviointimalli, jonka pohjalta voidaan arvioida taloudellisen raportoinnin standardimuutoksen merkityksellisiä kustannuksia tutkielman kohdeyrityksen kannalta.
Keskimaula, Mikael
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