Results 31 to 40 of about 59,989 (209)
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
Annals of the University of Oradea: Economic Science, 2020 IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena +3 more
doaj
The Impact of IFRS Changes on Companies’ Financial Indicators
Buhalterinės Apskaitos Teorija ir Praktika, 2021 The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and
Inga Liutkevičiūtė +2 more
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IFRS 9 Luottotappiot ja Arvonalentumiset [PDF]
, 2016 IFRS tilinpäätös on kansainvälinen tilinpäätösstandardi, jonka mukaan julkisesti noteeratut osakeyhtiöt laativat tilinpäätöksensä. IFRS tilinpäätöksen tarkoituksena on palvella mahdollisimman hyvin sijoittajia, antaen vertailukelpoista ...
Lanteri, Päivi
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Credit Scoring – General Approach in the IFRS 9 Context
Audit Financiar, 2021 With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses.
doaj +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
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IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective
EnfoqueObjective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specific ...
Carlos William Lima Ribeiro +3 more
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Tapsavsetninger i norske banker basert på IFRS 9 under koronaen
Magma, 2022 Formålet med denne artikkelen er å belyse hvordan et utvalg på ti norske børsnoterte sparebanker syntes at tapsmodellene, som var utviklet basert på reglene i IFRS 9, fungerte ved årsslutt i 2020.
Magnus Skrede +2 more
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Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 [PDF]
Accounting in Europe, 2016 AbstractEU Regulation requires that any international accounting standards (International Financial Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International Accounting Standards Board (IASB) meet three sets of criteria before they become binding for EU-based companies: a ‘true and fair view’ criterion, a list of ...
Bischof, Jannis, Daske, Holger
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Financial instruments: recognition and measurement to international standards [PDF]
, 2016 У статті визначено теоретичний базис щодо визнання та оцінки фінансових інструментів відповідно до правил МСФЗ як важливого елементу в забезпеченні впровадження міжнародних стандартів в облікову практику вітчизняних підприємств.
Альошин, Сергій Юрійович
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Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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