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Does IFRS 9 Increase Banks’ Resilience?
SSRN Electronic Journal, 2023IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects. First, the "cliff-effect", which refers to sudden increases in impairments.
Kund, Arndt-Gerrit, Rugilo, Daniel
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IFRS 9 – Financial Instruments
2011IFRS 9 Financial Instuments enthalt umfangreiche Neuregelungen zur Bilanzierung von Finanzinstrumenten. Die Anderungen werden im Rahmen der Ausfuhrungen zu IAS 39 Financial Instruments: Recognition and Measurement erlautert.
Michael Buschhüter, Andreas Striegel
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Implementation consequences ifrs 9
2019In this article there are described good as well as bad consequences of implementation of the international financial reporting standard 9. There is shown the influence of the standard on banks, on the financial asset classification, revenue and loss volatility. As an example, all these changes would be shown on the mortgage case.
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Accounting for Default Risk Under IFRS 9
SSRN Electronic Journal, 2010Financial crises induced an intense debate about different accounting models for credit losses and a large number of contributions in literature. A gap between accounting research and finance was revealed. Within this gap our paper is focused on accounting for default risk of bonds according to IAS 39 vs.
Erich Pummerer +2 more
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2021
In the Accounting Standard IFRS 9, the classification of financial assets and especially the derivation of SPPI criterion for loans as well as bonds is a highly manual process. The author shows how to use Robotic Process Automation and natural language processing to meet the challenge.
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In the Accounting Standard IFRS 9, the classification of financial assets and especially the derivation of SPPI criterion for loans as well as bonds is a highly manual process. The author shows how to use Robotic Process Automation and natural language processing to meet the challenge.
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การบัญชีป้องกันความเสี่ยงตามข้อกําหนดใน IFRS 9
2016วารสารวิชาชีพบัญชี JAP, 12, 34 (มิถุนายน 59)
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2016
IFRS 9 Finanzinstrumente enthalt Vorschriften, die den Ansatz, die Bewertung und die Ausbuchung der Finanzinstrumente regeln. Die finale Version des Standards wurde am 24. Juli 2014 veroffentlicht. Damit ist es moglich, die bisherige Bilanzierung unter den IAS 39 Finanzinstrumente: Ansatz und Bewertung durch die Bilanzierung unter IFRS 9 abzulosen, was
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IFRS 9 Finanzinstrumente enthalt Vorschriften, die den Ansatz, die Bewertung und die Ausbuchung der Finanzinstrumente regeln. Die finale Version des Standards wurde am 24. Juli 2014 veroffentlicht. Damit ist es moglich, die bisherige Bilanzierung unter den IAS 39 Finanzinstrumente: Ansatz und Bewertung durch die Bilanzierung unter IFRS 9 abzulosen, was
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2019
В данной статье рассматриваются проблемы, которые возникают в результате реформирования российской системы бухгалтерского учета согласно требованиям рыночной экономики и международным стандартам финансовой отчетности. Кроме того, автором проводится сравнение стандартов РСБУ и МСФО, анализируются потенциальные области для улучшения качества финансовой ...
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В данной статье рассматриваются проблемы, которые возникают в результате реформирования российской системы бухгалтерского учета согласно требованиям рыночной экономики и международным стандартам финансовой отчетности. Кроме того, автором проводится сравнение стандартов РСБУ и МСФО, анализируются потенциальные области для улучшения качества финансовой ...
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