Relevant bibliographies by topics / International Financial Reporting Standard 9 (IFRS)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'International Financial Reporting Standard 9 (IFRS)'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "International Financial Reporting Standard 9 (IFRS)"

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Ongalo, Stephen, and Joshua Wanjare. "International Financial Reporting Standard (IFRS) 9 and the Financial Performance of Commercial Banks in Kenya." European Journal of Business and Management Research 7, no. 6 (2022): 221–26. http://dx.doi.org/10.24018/ejbmr.2022.7.6.1738.

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The International Financial Reporting Standard (IFRS) 9 presents the latest accounting treatment for financial assets and liabilities, impairment procedures, hedge and fair value accounting. This new regulation largely replaces the International Accounting Standards 39. The last form of IFRS 9 was published in July 2014 with the mandatory global compliance date for IFRS 9 set on January 1, 2018, with earlier application encouraged. The main distinctive features of this standard are described in terms of hedge accounting, recognition and classification, and fair value measurement of the financi
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Madah Marzuki, Marziana, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli, and Wan Amalina Wan Abdullah. "Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective." Journal of Islamic Accounting and Business Research 12, no. 2 (2021): 239–57. http://dx.doi.org/10.1108/jiabr-04-2020-0100.

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Purpose The purpose of this paper is to investigate the effects and challenges of the new amendment of International Financial Reporting Standards (IFRS) 9 in Malaysia from the perspectives of regulators, auditors, accountants and academicians in Malaysian Islamic financial institutions. For the purpose of this study, this paper focuses on the recognition criteria perspective of the standard, which provides a basic understanding of the financial reporting framework. Design/methodology/approach Using 10 series of semi-structured interviews undertaken with key individuals in regulatory bodies, a
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DHEYAA JASIM, RABEAH, and Bushra N. Abdullah Al-Mashhdani. "Methods of Forecasting Credit Losses in A Sample of Iraqi Banks - A Comparative Analysis." Journal of Economics and Administrative Sciences 28, no. 132 (2022): 174–95. http://dx.doi.org/10.33095/jeas.v28i132.2283.

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The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time
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Mechelli, Alessandro, Vincenzo Sforza, and Riccardo Cimini. "Is IFRS 9 better than IAS 39 for investors' decisions? Evidence from the European context at the beginning of the transition year." FINANCIAL REPORTING, no. 1 (June 2020): 125–48. http://dx.doi.org/10.3280/fr2020-001004.

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The first-time adoption of International Financial Reporting Standard (IFRS) 9 at the beginning of fiscal year 2018 has offered the opportunity to test whether the information provided by this new accounting standard on financial instruments is more useful for investors than International Accounting Standard (IAS) 39. This paper assesses and compares the value relevance of book value calculated ac-cording to the requirements of the two accounting standards on financial instru-ments at the beginning of the transition year for a sample of 110 financial entities listed in 20 stock markets that ha
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Vasilyeva, Alfiya, and Elvina Frolova. "Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 13, no. 4 (2019): 74–86. http://dx.doi.org/10.17323/j.jcfr.2073-0438.13.4.2019.74-86.

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The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment. This problem became particularly relevant after the financial crisis of 2008, when the insolvency of approaches to the assessment of credit risks adopted under the then international financial reporting standard IFRS (IAS) 39 became apparent, since credit losses on financial instruments were taken into account by the “loss model”, and therefore, the asset was recognized as financially impaired due to the fact of credit quality deteri
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ElKelish, Walaa Wahid. "The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era." Journal of Applied Accounting Research 22, no. 3 (2021): 465–83. http://dx.doi.org/10.1108/jaar-12-2019-0164.

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PurposeThis paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines the influence of modern technology on these relationships across 24 emerging countries.Design/methodology/approachThis paper conducts an event study using data obtained from the DataStream, Osiris, International Telecommunication Union (ITU) and the World Bank databases from 2009 to 2014. The non-linear generalized additive model (GAM) was implemented to test the study hypotheses.FindingsResults ind
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Qasim, Abo AL Hassan, Ibrahim Naeem Hasan, and Nassif Jassim Aljboory. "The impact of the application of the International Accounting Standard (IFARS 9) on the financial reporting of Iraqi private commercial banks." Journal of Research in Social Science And Humanities 3, no. 1 (2023): 7–12. http://dx.doi.org/10.47679/jrssh.v3i1.35.

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The problem of recognizing credit losses is one of the most important contemporary problems in accounting thought, as the process of creating a provision for credit losses is one of the most important bases of measurement in hedging against these losses and mitigating their impact. Studies and research in the field of accounting show that the accounting treatment used in accordance with the international standard (IFRS 39) is one of the fundamental reasons for the exacerbation of the global financial crisis in 2008, which is the delay in the recognition of credit losses until they are achieved
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Bellandi, Francesco. "IFRS 9 Single Impairment Model: Semantics and Circularity? A Study in the Airline Industry." International Journal of Business and Management 16, no. 12 (2021): 41. http://dx.doi.org/10.5539/ijbm.v16n12p41.

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This paper studies a sample of airlines reporting under International Financial Reporting Standards (IFRS) about three specific challenges in implementing International Accounting Standards Board (IASB) (2019), IFRS 9 requirements for impairment versus IASB, 2014, IAS 39: 1) expected versus incurred credit losses; 2) impairment scoping and elective simplifications; and 3) definition and use of default. First, there appears to be a strong indicator that the way airline companies have drawn the line between what future conditions should or should not be considered in estimating expected versus i
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Vasilieva, Alfia. "Approaches to Building Default Probability Models for Financial Instruments of Project Financing at Long Time Horizons." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 4 (2021): 66–87. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.4.2021.66-87.

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 Project financing is one of the priority tools for stimulating the country's economic growth around the world, which allows the implementation of large-scale and capital-intensive projects, providing favorable credit conditions with insufficient creditworthiness of the project beneficiaries [1].
 As a rule, project financing instruments are long-term (10-30 years, depending on the type of transaction), so this asset class is interesting for the implementation of the task of building long-term models for assessing credit risk associated with the introduction in 2018 of the new inter
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Abdalova, E. B., and S. N. Karelskaia. "Global Tends in the Corporate Reporting Development." Accounting. Analysis. Auditing 9, no. 1 (2022): 19–30. http://dx.doi.org/10.26794/2408-9303-2022-9-1-19-30.

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The paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant restrictions regarding the presentation of forecasting information. The analysis revealed the current stages of corporate reporting development under the influence of the relevant disclosure of climate risks by companies. The research data source includes the publications and statements available on th
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Dissertations / Theses on the topic "International Financial Reporting Standard 9 (IFRS)"

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Virt, Jan. "Proces přijetí IFRS 9 v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360232.

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Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed an
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Ständer, Ute. "Erfassung von Umweltschutzaspekten im externen Rechnungswesen nach HGB und IAS/IFRS /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2514-9.htm.

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Madeja, Felix. "Bilanzierung von "Spielervermögen" nach HGB und IAS/IFRS /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-3011-9.htm.

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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness
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Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12." Wiesbaden Gabler, 2008. http://d-nb.info/992586224/04.

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Aamir, Suhaib, and Umar Farooq. "Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34857.

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<p>SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. Moreover SMEs employ around 60% of Sweden‟s manpower which shows their concern toward social responsibility.</p><p>Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare
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Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12 /." Wiesbaden : Gabler, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9456-1&id=doi:10.1007/978-3-8349-9456-1.

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Kudiovský, Stanislav. "Návrh metodiky převodu účetní závěrky v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224007.

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This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.
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Sukartha, Putu Dyan Yaniartha. "Indonesian state-owned enterprises and earnings quality." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/203192/1/Putu%20Dyan%20Yaniartha_Sukartha_Thesis.pdf.

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This thesis extends the earnings quality literature through its focus on two Indonesian phenomena – a two-stage approach to International Financial Reporting Standards (IFRS) convergence and partial privatisation of State-owned enterprises (SOEs). Using extensive panel data from the Indonesian stock exchange the study finds that accrual quality of listed SOEs has significantly improved under IFRS, but not earnings persistence or earnings smoothness. Employing the latent growth curve model, the study finds that the second stage of convergence had a more pronounced impact on accrual quality. Com
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Books on the topic "International Financial Reporting Standard 9 (IFRS)"

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Board, International Accounting Standards. International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs. International Accounting Standards Board, 2009.

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Jödicke, Dirk. EU-IFRS Leasingverhältnisse: Von der EU Freigegebener International Financial Reporting Standard 16 Leasingverhältnisse. Independently Published, 2019.

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Book chapters on the topic "International Financial Reporting Standard 9 (IFRS)"

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Köster, Oliver. "International Financial Reporting Standard 2 Share-based Payment." In Anteilsbasierte Vergütung nach IFRS 2. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0_1.

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Alamad, Samir. "Technical Analysis of the International Financial Reporting Standard 9." In Financial and Accounting Principles in Islamic Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16299-3_9.

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Löw, Sabine. "Künftige Bilanzierung von versicherungstechnischen Rückstellungen nach einem International Financial Reporting Standard on Insurance Contracts." In Gewinnrealisierung und Rückstellungsbilanzierung bei Versicherungsunternehmen nach HGB und IFRS. Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81666-5_3.

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"II. Die International Financial Reporting Standards." In IFRS visuell, edited by KPMG AG Wirtschaftsprüfungsgesellschaft. Schäffer-Poeschel, 2021. http://dx.doi.org/10.34156/9783791051895-9.

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"II. Die International Financial Reporting Standards." In IFRS visuell, edited by KPMG AG Wirtschaftsprüfungsgesellschaft. Schäffer-Poeschel, 2019. http://dx.doi.org/10.34156/9783791043586-9.

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Edgar, Löw, and Vogt Kevin. "Part VI Reporting and Disclosures, 21 Applicable Accounting Principles, IFRS, Local GAAP, and Compatibility with Prudential Reporting." In Capital and Liquidity Requirements for European Banks. Oxford University Press, 2022. http://dx.doi.org/10.1093/law/9780198867319.003.0021.

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This chapter analyses the interdependencies, commonalities, and differences between accounting and regulatory requirements with regard to consolidation, the determination of own funds, and credit risk modelling under the International Financial Reporting Standards (IFRS 9) as well as within the Internal Ratings Based Approach. Parent institutions in a member state are supervised on a consolidated basis and are therefore in principle obliged to apply the CRR II framework on individual as well as consolidated basis. However, the scope of prudential consolidation may deviate from the IFRS or local-GAAP (General Accepted Accounting Principles) consolidation, as the prudential consolidation often narrows the circle of consolidated entities down to the entities relevant for prudential supervision, with the exclusion of ‘non-financial businesses’. The chapter then provides an answer to the question of the extent to which different accounting regulations under different accounting standards or the exercise of options have an impact on capital ratios. It also shows to what extent regulatory requirements encourage institutions to exercise accounting discretion or influence the exercise of options. Finally, the chapter assesses the extent to which supervisory regulations can be incorporated into the balance sheet in order to achieve a parallelism between accounting and supervisory law.
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Garefalakis, Alexandros E., Augustinos I. Dimitras, and Panagiotis Ballas. "Determinant Factors of the Quality Management Commentary Reports." In Advances in Finance, Accounting, and Economics. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-6114-9.ch012.

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The adoption of International Financial Reporting Standards (IFRS) is now accepted by all researchers in the last decade at least. At the same time, researchers show particular interest in the impact of adoption of IFRS in several areas of economic life and particularly in the banking sector. What IFRS offer is standardization in accounting principles based on which companies prepare their financial statements, which allow for comparisons of performance of companies around the globe. Investors and creditors belong to the long list of stakeholders of a business entity, who require information regarding specific companies and business sectors in order to make their decisions. Annual reports are a formal communication channel for the company to contact with its stakeholders and to report details about its performance and future progress. That is why annual reports include both quantitative and qualitative data; the former could take the form of figures, tables, and ratios, whereas the latter are expressed as management views on present situation, future prospects, risks, and proposed strategy. Our study investigates the disclosure policy that companies follow in their published statements focusing on the determinant factors of quality Management Commentary Reports.
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Stenheim, Tonny. "Fisjon under IFRS1 – mulige regnskapsmessige løsninger2." In Aktuelle temaer i regnskap og revisjon. Cappelen Damm Akademisk/NOASP, 2020. http://dx.doi.org/10.23865/noasp.112.ch4.

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I dette kapittelet diskuteres mulige regnskapsmessige løsninger for fisjon etter IFRS (International Financial Reporting Standards). I motsetning til god regnskapsskikk finnes det ikke en enkelt standard eller tolkningsuttalelse under IFRS som er spesifikt innrettet mot å regulere regnskapsføring av fisjon. Derimot vil reguleringen være spredt mellom standarder og tolkningsuttalelser. I dette kapittelet diskuteres først regnskapsføring av fisjon i overtakende foretak og deretter i overdragende foretak. I de tilfeller hvor det som overtas ved fisjonen, er å anse som virksomhet, vil IFRS 3 og overtakelsesmetoden gjelde, dvs. regnskapsføring til virkelig verdi. Forutsetningen er at fisjonen ikke skjer under samme kontroll, dvs. fisjoner som verken skjer mellom selskaper innad i et konsern eller mellom selskaper under kontroll av en enkelt eier/eiergruppering. Hvis det som overtas, ikke er å anse som virksomhet, må fisjonen anses som overtakelse av eiendeler og forpliktelser (ikke virksomhet) med vederlag i aksjer. I overdragende foretak vil IFRIC 17 kunne få anvendelse. Det innebærer at utfisjoneringen skjer til virkelig verdi. Forutsetningen er at eierne likebehandles, og at fisjonen ikke skjer under samme kontroll. Hvis det ikke skjer en likebehandling, argumenteres det for at en analog anvendelse av IFRIC 17-bestemmelsene, dvs. regnskapsføring til virkelig verdi, vil gi relevant og pålitelig informasjon og dermed være en foretrukket løsning. Hvis fisjonen derimot skjer under samme kontroll, må de regnskapsmessige løsningene utledes. Her kan også løsninger etter de norske regnskapsstandardene ha relevans, slik som NRS (F) Fisjon og NRS 9 Fusjon, men da som en av flere kilder i kildehierarkiet.
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"Financial Instruments (IFRS 9)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.app1.

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Singh, Ronita D., and Susan Newberry. "Corporate governance and International Financial Reporting Standard (IFRS): The case of developing countries." In Research in Accounting in Emerging Economies. Elsevier, 2008. http://dx.doi.org/10.1016/s1479-3563(08)08016-x.

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Conference papers on the topic "International Financial Reporting Standard 9 (IFRS)"

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Kadar, Csaba. "Modelling Of Provision Under New International Financial And Reporting Standard (IFRS 9)." In 31st Conference on Modelling and Simulation. ECMS, 2017. http://dx.doi.org/10.7148/2017-0153.

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Кабанова, Алена Михайловна, and Людмила Ивановна Кругляк. "IFRS 9 «FINANCIAL INSTRUMENTS» IN THE CONTEXT OF SECURITY ECONOMIC SECURITY OF CREDIT INSTITUTIONS." In Национальная безопасность России: актуальные аспекты: сборник избранных статей Всероссийской научно-практической конференции (Санкт-Петербург, Январь 2021). Crossref, 2021. http://dx.doi.org/10.37539/nb189.2021.67.54.006.

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В статье рассматриваются актуальные особенности Между-народного стандарта финансовой отчетности (IFRS) 9 при их внедрении в российской банковской отчетности. Применение МФСО требует новых знаний, принципов и навыков специалистов соответствующих служб. МСФО - это не свод строгих, конкретных правил, а определенный набор требований и принципов. The article discusses the current features of the International Financial Reporting Standard (IFRS) 9 in the implementation and transformation of Russian banking reporting. The application of IFRS requires new knowledge, principles and skills of specialist
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Pucci, Sabrina, Marco Venuti, and Umberto Lupatelli. "ESG features in financial instruments: A challenge for the accounting treatment." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp8.

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The volume of financial instruments including environmental, social, and governance (ESG) features is rapidly increasing with a result that the scale of the issue continues to increase in the lack of a specific accounting rule. This situation creates a deep debate referring to the possibility of financial instruments with an ESG factor to pass the solely payments of principal and interest (SPPI) test according to the current requirements in International Financial Reporting Standards (IFRS) 9. The debate is not only present in Europe but also in the US. The current accounting standards are not
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Murhaban, Murhaban, M. Nur, Indrayani Indrayani, Sri Mulyati, and Bintang Pratama. "Market Reaction Due to Implementation on International Financial Reporting Standard (IFRS) on Public Listed Companies at LQ45." In Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.12-11-2018.2288855.

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Perez, Gilberto, Camila Olo Terra, Fabiana Célia Monteiro, and Roberta de Oliveira Morelli. "IMPACTS IN ORGANIZATIONS AND THEIR INFORMATION SYSTEMS DUE TO CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS TO INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)." In 10th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-46.

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Kubicek, Antonin. "Impact of implementation of new accounting standard IFRS 9 (Financial instruments) on selected Czech banks and comparison with the EBA report – “First observations on the impact and implementation of IFRS 9 by EU institutions”." In International Days of Statistics and Economics 2019. Libuše Macáková, MELANDRIUM, 2019. http://dx.doi.org/10.18267/pr.2019.los.186.83.

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Sigetová, Katarína. "Speculative Measurement in Business Combinations." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.443-452.

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The process of business combinations is closely linked to measurement. International Financial Reporting Standard IFRS 3 Business Combinations contains a large part focused on measurement. Measurement in business combinations can be divided into three areas, which are the measurement of the acquiree's identifiable assets acquired and liabilities assumed, the measurement of non-controlling interests and the measurement of goodwill or gain from a bargain purchase. The measurement of the acquiree's identifiable assets acquired and liabilities assumed is associated with the measurement principle,
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