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

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  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 (December 3, 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 financial instruments. The objective of the research study was to determine the impact of the mandatory adoption of IFRS 9 on the financial performance of commercial banks in Kenya. The study adopted an event study approach or design by analyzing the quarterly financial statements of the commercial banks submitted to the Central Bank of Kenya and comparing the performance of the commercial banks before the introduction of the IFRS 9 and after its adoption. The study’s findings were that returns on assets and returns on equity were on an upward trend despite the introduction of IFRS 9. This was contrary to the expectation of poor performance since lower earnings due to loan loss provisions were expected to have a material effect on profitability.
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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 (February 10, 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, audit companies, full-fledged Malaysian Islamic Banks and Malaysian higher learning institutions. Findings The findings revealed that IFRS 9 strengthens International Accounting Standards 39 in terms of relevance and reliability, recognition of financial instruments and identification of business models. Nevertheless, Islamic financial institutions face challenges in terms of a faithful representation of fair value, substance over form, identification of financial instruments before recognition criteria and the extent of the role of risk management in reducing manipulation in identifying business models. Research limitations/implications This study provides implications to regulators and standard setters in Malaysia to enhance the quality of financial reporting framework and practices in Islamic financial institutions in this country using IFRS 9. Practical implications Practically, the findings of this study can be used by the regulators to resolve the issues that arise in adopting IFRS 9 among Islamic financial institutions to further enhance financial reporting quality. Originality/value The findings of this study are very important to ensure that the adoption of IFRS among Islamic financial institutions are in line with Sharīʿah principles. To date, no studies have been done on the challenges of adopting IFRS 9 among Islamic financial institutions in Malaysia.
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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 (June 30, 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 to time. The research problem revolves around the different methodologies for calculating expected credit losses according to the instructions of the Central Bank of Iraq compared to the requirements for calculating those losses according to IFRS 9, as well as the difference between the banks listed in the Iraq Stock Exchange among themselves. The research aims to present methods of forecasting expected credit losses in a sample of Iraqi banks and compare them with the requirements of IFRS 9 and the instructions of the Central Bank of Iraq in this regard. The research reaches a set of conclusions, the most important of which is that the International Financial Reporting Standard IFRS 9 has not been fully applied in Iraqi banks so far. There is also a difference between banks in the methods of calculating expected credit losses according to the mentioned criterion. And based on the conclusions that come, the research presents a set of recommendations, the most important of which is the necessity of preparing the infrastructure in the Iraqi environment first so that the standard can be applied correctly by subjecting the employees to training courses to familiarize them with the IFRS 9 standard, its application methods and requirements.
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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 have recorded transition effects between retained earnings. Findings provide evidence that both IAS 39 and IFRS 9 are value rele-vant and that the second one adds more information than that previously supplied by the first one. The paper contributes to the literature by providing the first evi-dence of the usefulness of the new accounting standard on financial instruments. About its practical implications, the paper provides insights regarding the high quality of the International Accounting Standard Board (IASB)'s standard setting process.
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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 (December 30, 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 deterioration and significant time lag. From 1 January 2018 of a new international financial reporting standard IFRS9 IFRS 9 is based on a different approach — the principle of “expected credit losses” (ECL). The transition to IFRS 9 is intended to strengthen the banking system by increasing reserves , the banking system’s stability can be increased also. The new business model radically changes the approach to the formation of reserves, including by taking into account the impact of macroeconomic indicators on their value. According to various estimates, the scale of increase in reserves ranges from 30% to 50%. The purpose of this article is to systematize the methodological principles and approaches that underlie the requirements of IFRS 9 (basic and simplified and POCI approaches), as well as a comparison of the main methods for assessing the probability of default and expected credit losses (Weibul distribution, migration matrix, generator matrix ) In the framework of this article, the authors formulated criteria for the transfer of assets between the stages of credit risk (stage), and also formulated the principles for calculating expected credit risks for each stage, taking into account macroeconomic factors. This article is of practical value, as it can be the basis for the development of methods for calculating the expected credit risks of corporate clients of commercial banks, and can also be used to improve credit risk management models.
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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 (January 26, 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 indicate a significant positive non-linear relationship between low information quality and stock returns during IFRS 9 pre-adoption announcements. This result implies that IFRS 9 announcements have a positive impact on corporations with low pre-adoption quality information. This result is also more pronounced in small rather than large corporations and financial rather than nonfinancial institutions. Furthermore, modern technology plays a significant decisive antecedent role, while industry type has a moderating effect on the relationship between information quality and stock returns. The codified legal system has a positive impact on stock returns across emerging countries.Research limitations/implicationsData unavailability in some emerging countries.Practical implicationsThe empirical evidence provides useful guidelines for corporate managers, investors, international accounting standard-setters and regulators to improve financial reporting practices.Originality/valueThis paper extends the work of Armstrong et al. (2010); Onali et al. (2017) by including the impact of non-linear relationships using GAM analysis and the role of modern technology across emerging countries.
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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 (April 4, 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, which is the so-called model of actual credit losses, as the treatment is based on recognizing the loss on the actual basis, i.e. after its occurrence, and not on the expected basis, i.e. before it occurs. In light of the criticisms leveled at the international standard (IAS 39) entitled Financial Instruments, the International Accounting Standards Board issued a standard for financial instruments, which is the International Financial Reporting Standard (IFRS 9). The new standard includes a proposed accounting framework for recognizing expected losses. According to the requirements of this standard, banks create provisions to face risks on an expected or estimated basis with the aim of early recognition of credit risks. As a result of the effects that this application will have on credit risks. It was necessary to shed light on the impact of the application of this standard on reducing credit risk, and thus the financial reporting of Iraqi commercial banks will be affected.
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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 (November 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 incurred credit losses has maintained the fundamental tenet in IFRS of representing the condition existing as of the end of the reporting period. Second, evidence of companies quests for IASB (2019), IFRS 9 impairment simplifications attests to the criticism that the alleged single model of impairment is in effect a complex collection of different techniques. Finally, the degree of specific application that IASB (2019), IFRS 9 requires for the definition and use of default, as well as the customization of what triggers a significant change in the risk of default since initial recognition, does not appear to have been fully received, and sufficiently disclosed in the financial statements.
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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 (December 5, 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 international financial reporting standard IFRS 9 "Financial Instruments". The new standard requires financial institutions to calculate their expected credit loss (ECL) at the time of granting loans and other banking products exposed to credit risk [2], taking into account different time horizons, which significantly changes the traditional approaches to assessing credit risk by commercial banks [3], [4]. As part of this work, a model was built to assess the long-term probability of default for the portfolio of assets of a Russian commercial bank belonging to the project finance segment in accordance with the requirements of the International Financial Reporting standard IFRS 9 "Financial Instruments". At present, the topic of this work is extremely relevant and may be of interest both for commercial banks that are faced with the problem of improving credit risk assessment models
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Abdalova, E. B., and S. N. Karelskaia. "Global Tends in the Corporate Reporting Development." Accounting. Analysis. Auditing 9, no. 1 (April 8, 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 the official website of the IFRS Foundation**. The research results can be useful for professional international organisations and Russian state bodies engaged in the development of financial and non-financial reporting standards, concerned users, as well as economic entities that prepare corporate reporting.
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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 and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
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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 of IFRS on 248 Canadian companies and to analyze whether the 2011 implementation of IFRS affected corporate stock prices, key financial measurements of companies, and industry sectors. Arrow's social choice theory and general equilibrium analysis provided the theoretical framework for this quantitative investigation. Two 1-year time periods, 2009-2010 (the year before IFRS was implemented) and 2011-2012 (the year after IFRS was implemented), were analyzed using secondary data. A multiple regression model was used to examine the impact of IFRS implementation on price-to-earnings ratio, price-to-sales ratio, and price-to-cash flow ratio of the 248 Canadian companies. Findings indicate that IFRS led to an overall improvement in financial reporting by Canadian companies, which suggests IFRS's effectiveness. Mandating IFRS worldwide may facilitate comparisons of corporate financial information, reduce costs, reduce investor fatigue, improve adjustment errors and forecasting errors, and provide capital market participants the confidence to make valued investment decisions, leading to positive social change.
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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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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.

Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles. There has been much ongoing debate regarding the suitability of one set of accounting standards in a country for all its operating enterprises, regardless of their size. In July 2009 the International Accounting Standards Board (IASB) published the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The IFRS for SMEs is intended to be applied to the general purpose financial statements of entities that do not have public accountability. The main theme of our thesis is to examine the suitability and difficulties faced by SMEs in Sweden towards IFRS for SMEs. Furthermore, this thesis will identify the problems that will be faced by SMEs in Sweden, in the process of adopting IFRS for SMEs. Lastly, this study will be conducted to check whether SMEs in Sweden prefer to choose and use IFRS for SMEs or Swedish GAAP.

In order to achieve the determined objectives, the study "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)" was conducted. A qualitative research employing semi-structured interviews was carried out with eleven interviews in order to solidify the quality criteria of our research work. Sample was selected based on convenient sampling from Umeå due to the limitations of resources in terms of cost and time; opinions from three different categories of respondents (audit firms, SMEs and experts‟ opinion from the academic perspective) would be gathered. All collected data would be analyzed against the theoretical framework, and with the help of analysis conclusion regarding this study would be drawn.

Based on the qualitative results, the findings exhibits that SMEs in Sweden are not inclined towards IFRs for SMEs and are not ready in any way to adopt these standards. The Swedish GAAP has been designed over years and all SMEs are very much familiar with the rules and principles applicable in Swedish GAAP. Therefore, according to our research inclination of SMEs in Sweden is towards Swedish GAAP rather than IFRS for SMEs.

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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. Comparatively, the rate of improvement in accrual quality was higher for SOEs than non-SOE listed companies.
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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. London: 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, 9–31. Wiesbaden: 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, 209–31. Cham: 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, 131–203. Wiesbaden: 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, 9–220. 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, 9–212. 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, 301–15. 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, 121–41. 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, 577–85. Hoboken, NJ, USA: 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, 483–518. 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 specialists of the relevant services. IFRS is not a set of strict, specific rules, but a specific set of requirements and principles.
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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 able to define a unique accounting solution for instruments that incorporate ESG factors and when these factors are material for the market, it is not clear which may be the proper solution to present them in the financial statements. The main issue is if it needs to separate ESG features from the basic financial instruments. Existing different positions on this issue, European Financial Reporting Advisory Group (EFRAG) proposed to International Accounting Standards Board (IASB) the introduction of more guidance and examples to apply in a consistent way the current provisions set forth by IFRS 9. In a dynamic market characterized by strong growth and the introduction of new complex instruments, the solution proposed by the EFRAG appears minimal. The introduction of a specific section of IFRS 9 addressed to this issue may be more appropriate in the light of the existing attention on the ESG features disclosure and the possibility to provide specific metric that permits measurement of the ESG features separately from the basic lending instrument
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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. Sao Paulo: 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, which states of fair value measurement. In the case of measurement of non-controlling interests, there are two measurement options - fair value measurement and proportionate share measurement. The measurement of goodwill or gain from a bargain purchase is related, among other things, to the measurement of non-controlling interests, which has a direct impact on it. The aim of the paper is to analyze measurement in business combinations with a focus on speculative measurement, which may occur in business combinations. Measurement analysis is focused on the results of practical examples in individual areas of measurement with subsequent comparison and summary.
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