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The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13 [PDF]
Accounting and Financial ControlType of the article: Research Article Blockchain technology poses significant challenges for asset classification, valuation hierarchy, and disclosure under IFRS 9 and IFRS 13.
Miluska Odely Rodriguez-Saavedra +5 more
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Implementing Expected Credit Loss in the Iranian Banking Industry [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 IFRS 9 changes the bank’s impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model.
Samine Feyzollah, Ahmad Badri
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New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9 [PDF]
Ekonomski Pogledi, 2015 Up until now accounting standards regarding financial instruments were changed several times. The latest change was the issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its predecessor IAS 39 Financial ...
Knežević Goranka +2 more
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Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS
Review of Economic Perspectives, 2022 This article examines the procyclicality of banks’ credit losses and provisions in the Czech Republic using pre-2018 data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9.
Malovaná Simona, Tesařová Žaneta
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Derivaten in de jaarrekening [PDF]
MAB, 2013 De regels voor de verslaggeving van derivaten zijn complex en komen voort uit een aantal compromissen uit het verleden. De nieuwe standaard IFRS 9 die IAS 39 vervangt, maakt voor een aantal gevallen deze verslaggeving eenvoudiger.
Jan De Vries
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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
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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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The Governance and Disclosure of IFRS 9 Economic Scenarios
Journal of Risk and Financial Management, 2023 Extraordinary economic conditions during the COVID-19 pandemic caused many IFRS 9 impairment models to produce unreliable results. Severe market reactions, resulting from unprecedented events, prompted swift action from the regulatory authorities to maintain the financial system’s stability.
openaire +2 more sources
Advanced Science, EarlyView.A comprehensive meta‐analysis of expression quantitative trait loci (eQTLs) across five diverse tomato populations reveals a high‐resolution atlas of transcriptional regulation and uncovers conserved and population‐specific regulatory architectures underlying fruit nutritional quality traits, including flavonoids, sugars, organic acids, carotenoids ...
Jiantao Zhao +14 more
wiley +1 more source
Agribusiness, EarlyView.Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler +2 more
wiley +1 more source