IFRS 9- Impacto Sector Bancário [PDF]
, 2022 The implementation of International Financial Reporting Standard 9 (IFRS 9) has been shown to be the major transformation in financial institutions accounting since international accounting standards were applied in 2015. IFRS 9 comes into force in January 2018, replacing IAS39, causing significant changes in the accounting of financial instruments ...
Castro, Silvia Filipa Escovar de
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IFRS 9 Financial Instruments, le principali novità e i relativi impatti sul mercato: un'analisi empirica [PDF]
, 2022 Presentazione di un nuovo principio contabile internazionale, IFRS 9 relativo alla contabilizzazione e rivelazione degli strumenti finanziari.
Teodori, Eleonora
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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
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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
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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
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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
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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 +2 more
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The Impact of IFRS 9 and IFRS 7 on Liquidity in Banks: Theoretical Aspects
Procedia - Social and Behavioral Sciences, 2014 AbstractThe conviction that capital markets could always satisfy Liquidity needs of agents has been strongly questioned during recent years. One consequence has been the IASB introducing IFRS 9, as substitute of IAS 39, in order to improve mechanisms of classification and measurement of Financial Instruments, deemed as one of the main causes triggering
VINCIGUERRA, Rosa, Cipullo N.
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The Perceived Impact of the Adaption of IFRS7 and IFRS9 on the Transparency and Comparability of Egyptian Banks Financial Reporting [PDF]
SINAI International Scientific JournalHeavy 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
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Approaches to Modelling Exposure at Default for the Entire Life of the Asset [PDF]
Финансовый журнал, 2021 This paper is devoted to developing an optimal model for assessing the default requirement (EAD) of assets over the entire life of a financial instrument in accordance with the requirements of IFRS 9 “Financial instruments”. The EAD for the whole life of
Alfiya F. Vasilyeva
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