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

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

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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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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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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Sulaiman Alkhresat, Amer, and Tareq Hammad Almubaydeen. "The Impact of the Application of International Standard for Financial Reporting No (9) on the Faithful Representation of Financial Accounting Information in Jordanian Commercial Banks." International Journal of Business and Management 14, no. 3 (2019): 88. http://dx.doi.org/10.5539/ijbm.v14n3p88.

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The purpose of this study is to demonstrate the impact of the application of IFRS 9 on the faithful representation of financial accounting information in Jordanian commercial banks. To achieve this objective, the study used the descriptive analytical approach to analyze a questionnaire that was answered by the managers of 13 commercial banks, which are listed in Amman stock exchange. The researchers distributed 78 questionnaires, while 76 were retrieved with a percentage of 97%. Additionally, the study relied on the descriptive statistics, correlation coefficients, and the simple regression to

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Volarević, Hrvoje, and Mario Varović. "Internal model for IFRS 9 - Expected credit losses calculation." Ekonomski pregled 69, no. 3 (2018): 269–97. http://dx.doi.org/10.32910/ep.69.3.4.

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This article explores and analyzes the implementation problem of International Financial Reporting Standard 9 (IFRS 9) which is in use from 1 January 2018. IFRS 9 is most relevant for financial institutions, but also for all business subjects with a significant share of financial assets in their Balance sheet. The main objective of this article is the implementation of new impairment model for financial instruments, which is measurable through Expected Credit Losses (ECL). The use of this model is in correlation with a credit risk of the company for which it is necessary to determine basic var

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Tsiklauri-Shengelia, Zhuzhuna, Natia Shengelia, and Revaz Shengelia. "Some Practical Financial Reporting (IFRS) Assessment Aspects Of The Covid-19 Impact on Business." PIRETC-Proceeding of The International Research Education & Training Centre 104, no. 1-2 (2021): 76–87. http://dx.doi.org/10.36962/ecs104/1-2-76.

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Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business all over the world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered and addressed by the top management. These financial key issues include discussing the following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, IAS 1, IAS 2, ISA 570 (revised) -Going Concern . The Impairment Review of Inventory, Fixed Assets, financial instruments, also the Going Concern at the entity level must be assessed in detail in the pandemic and ot

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Abdullahi, Aminu, Musa Yelwa Abubakar, and Sunusi Sa’ Ad Ahmad. "International financial reporting standards (IFRS) adoption and oil & gas companies performance in Nigeria." International Journal of Accounting and Economics Studies 5, no. 2 (2017): 146. http://dx.doi.org/10.14419/ijaes.v5i2.8209.

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This study investigates the effect of IFRS adoption on the performance of oil and gas marketing companies in Nigeria. The study utilise financial statements of a sample of eight (8) oil and gas companies operating in the country. These companies were purposively selected due to availability of data. Firms’ performance was proxied by Profit Margin (PM), Return on Assets (ROA) and Return on Equity (ROE) ratios and were considered as dependent variables to be determined by reporting regime (RR) as independent variable. While Current Ratio (CR), quick Test (QT), Total Debt Ratio (TDR) Earnings per

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Khalilov, Sh, and A. Karimov. "Improvement of National Accounting Standards Based on IAS 7." Bulletin of Science and Practice 6, no. 11 (2020): 294–99. http://dx.doi.org/10.33619/2414-2948/60/36.

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As a result of the improvement of the investment climate in the Republic of Uzbekistan, the direct inflow of direct investment to the sectors of the economy and regions is rising. Nowadays, an accounting and reporting system needs to be adapted to the requirements of international accounting standards for joint ventures and foreign companies to conduct their business operations. In accordance with the above requirements, we conducted a study to adapt the national standard to requirements of IFRS standards. As a result of the research, we proposed to change the phrase “Financial Institutions” i

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Carvalho, Cláudia Daniela Ferreira da Mota, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, and Maria do Rosário Fernandes Justino. "An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39." Revista Contabilidade & Finanças 26, no. 68 (2015): 181–94. http://dx.doi.org/10.1590/1808-057x201500530.

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<p>The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standa

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Arzu, Daniela, Marcella Lucchetta, and Guido Max Mantovani. "Catch the Heterogeneity: The New Bank-Tailored Integrated Rating." Journal of Risk and Financial Management 14, no. 7 (2021): 312. http://dx.doi.org/10.3390/jrfm14070312.

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The purpose of this article is to develop a bank-oriented rating approach, tailored by incorporating the various heterogeneity dimensions characterizing financial institutions, named “Bank-Tailored Integrated Rating” (BTIR). BTIR is able to catch the financial cycle, including the pandemic crisis, and the ongoing change in banking normative from a microeconomic perspective, and it is inherently coherent with the challenging frontier of forecasting tail risk in financial markets in similar ways as in De Nicolò and Lucchetta (2017), although their approach is macroeconomic) since it considers th

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Dawood, Abdul Majeed S., and Saad Salman Awad AL Maeeni. "The role of electronic auditing in verifying the principles and approaches of accounting measurement for financial instruments when adopting international financial reporting standards IFRS." Muthanna Journal of Administrative and Economic Sciences 11, no. 1 (2021): 229–47. http://dx.doi.org/10.52113/6/2021-11/229-247.

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The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research i

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Nadhir, Zahratun, and Ratna Wardhani. "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries." Entrepreneurship and Sustainability Issues 7, no. 1 (2019): 105–20. http://dx.doi.org/10.9770/jesi.2019.7.1(9).

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Breeden, Joseph L., and Maxim Vaskouski. "Predicting economists: Generating scenarios for stress testing future loss reserves." International Journal of Financial Engineering 08, no. 03 (2021): 2142004. http://dx.doi.org/10.1142/s2424786321420044.

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Stress testing under the US Comprehensive Capital Analysis and Review (CCAR) regulations and those of many other countries seeks to assess the full possible financial position of a lender through an economic crisis. The introduction of lifetime loan loss reserves under FASB’s Current Expected Credit Loss (CECL) and IASB’s International Financial Reporting Standards 9 (IFRS 9) rules complicates the task of stress testing, because lenders need to estimate future losses using scenarios that are contingent on the stress testing scenario, but without perfect foresight of the future stress test scen

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Alit, Ni Nyoman. "Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan?" AKRUAL: Jurnal Akuntansi 8, no. 2 (2017): 103. http://dx.doi.org/10.26740/jaj.v8n2.p1-9.

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AbstrakTujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan dalam penelitian ini dengan pendekatan studi pustaka. Hasil penelitian ini menunjukkan creative accounting yang dilakukan oleh manajemen untuk menaikkan nilai perusahaan dan memberikan kepuasaan pada investor. Fenomena creative accounting lebih banyak terjadi di antara periode 2002 sampai 2008. Upaya creative accounting meskipun dapat dibenarkan dalam tataran teori, nam

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Tabouratzi, Efthalia, Christos Lemonakis, and Alexandros Garefalakis. "Determinants of failure in Greek manufacturing SMEs." Corporate Ownership and Control 14, no. 3 (2017): 45–55. http://dx.doi.org/10.22495/cocv14i3art5.

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The globalization and the global financial crisis provide a new extremely competitive environment for small and medium sized enterprises (SMEs). During the latest years, the increased number of firms’ default has generated the need of understanding the factors of firms’ default, as SMEs in periods of financial crisis suffer from lack of financial resources and expensive bank lending. We use a sample of 3600 Greek manufacturing firms (9 Sectors), covering the time period of 2003-2011 (9 years). We run a panel regression model with correction for fixed effects in both the cross-section and perio

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Mechelli, Alessandro, Vincenzo Sforza, Alessandra Stefanoni, and Riccardo Cimini. "The value relevance of the fair value hierarchy. Empirical evidence from the European Union." FINANCIAL REPORTING, no. 2 (October 2018): 7–35. http://dx.doi.org/10.3280/fr2018-002002.

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This paper investigates the value relevance of the fair value hierarchy disclosed for financial instruments through a sample of 97 financial entities listed over the period 2011-2016 in the stock markets of 23 European countries. Its main objectives are threefold. First, by analysing the European setting, the paper means to study the value relevance of the fair value hierarchy to judge the choice of the International Accounting Standard Board (IASB) to extend the disclosure of the hierarchy to all the assets and liabilities. Second, the paper aims to evaluate the choice of abandoning managemen

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سقف الحيط, فراس إسماعيل مسعود, та محمد فوزي شاكر شبيطة. "أثر تطبيق معيار الإبلاغ المالي الدولي رقم (9) في جودة مخرجات النظام المحاسبي لشركات التأمين في الأردن = The Impact of Applying International Financial Reporting Standard (IFRS 9) on the Quality of the Accounting System Outcomes of the Insurance Companies in Jordan". مجلة الزرقاء للبحوث و الدراسات الإنسانية 17, № 3 (2017): 724–37. http://dx.doi.org/10.12816/0044891.

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Antônio, Rafael Moreira, Marcelo Augusto Ambrozini, Vinícius Medeiros Magnani, and Alex A. T. Rathke. "Does the use of hedge derivatives improve the credit ratings of Brazilian companies?" Revista Contabilidade & Finanças 31, no. 82 (2020): 50–66. http://dx.doi.org/10.1590/1808-057x201908740.

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ABSTRACT The purpose of this study is to identify the factors that may explain the attribution of credit ratings to firms, focusing especially on the impact of derivatives. The gap explored by this research lies in the novelty of analyzing how rating agencies perceive the effects caused by information related to derivatives use by Brazilian publicly-traded companies. In addition, this study shifts the previous findings from stock analysts to rating agencies, reinforcing the discussion about the complexity of derivatives in the credit risk assessment process. This research topic is currently of

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Porretta, Pasqualina, Aldo Letizia, and Fabrizio Santoboni. "Credit risk management in bank: Impacts of IFRS 9 and Basel 3." Risk Governance and Control: Financial Markets and Institutions 10, no. 2 (2020): 29–44. http://dx.doi.org/10.22495/rgcv10i2p3.

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The expected loss approach (ECL) defined by IFRS 9 replaced the old incurred loss approach (IAS 39) in the international accounting standard setter. In Europe, the IFRS 9 are accompanied by new regulatory frameworks (BCBS), opinion, technical standards (EBA) which do not always provide the same methodological and operational implications of the accounting standard setter. Many aspects of IFRS 9 have been studied, but this paper analyzes its interdependencies and overlaps with the credit risk framework for financial intermediaries (also Basel 3). Using a case study, the purpose of this paper is

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Palea, Vera. "Fair value accounting and its usefulness to financial statement users." Journal of Financial Reporting and Accounting 12, no. 2 (2014): 102–16. http://dx.doi.org/10.1108/jfra-04-2013-0021.

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Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which extends the use of fair value for financial instruments. Furthermore, fair value accounting has been under deep scrutiny because of its alleged role in the financial crisis. Therefore, the usefulness of fair value accounting is a key issue for standard setting purposes. Design/Methodology/Approach – This paper delineates the theoretical background for fair v

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Miu, Peter, and Bogie Ozdemir. "Adapting the Basel II advanced internalratings- based models for International Financial Reporting Standard 9." Journal of Credit Risk 13, no. 2 (2017): 53–83. http://dx.doi.org/10.21314/jcr.2017.224.

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Maurício Corrêa da Silva. "Editorial – Revista Ambiente Contábil – Volume 12 – Número 1 – Ano 2020 (Jan./Jun. 2020)." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 12, no. 1 (2020): i—vi. http://dx.doi.org/10.21680/2176-9036.2020v12n1id19630.

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A Revista Ambiente Contábil (Ambiente) apresenta na sua 23ª edição 16 (dezesseis) artigos que tratam de assuntos relevantes para a área contábil; 02 (duas) resenhas de livros; 04 (quatro) bancos de dados brutos de pesquisa; 06 (seis) artigos no idioma inglês e 02 (dois) no idioma espanhol. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Nível de aderência das empresas brasileiras listadas do setor de telecomunicações ao pronunciamento contábil CPC 47 de Rafael Xavier de Oliveira, Thais Mota Crabbi e Jomar Miranda Rodrigues com o objetivo de analisar o nível de aderê

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Silva, Prof Dr Maurício Corrêa da. "Editorial – Revista Ambiente Contábil – Volume 13 – Número 2 – Ano 2021 (Jul./Dez. 2021)." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 13, no. 2 (2021): i—vi. http://dx.doi.org/10.21680/2176-9036.2021v13n2id25810.

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Editorial – Revista Ambiente Contábil – Volume 13 – Número 2 – Ano 2021 (Jul./Dez. 2021) A Revista Ambiente Contábil (Ambiente) apresenta na sua 26ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenhas de livro e 10 (dez) artigos no idioma inglês e 01 (um) artigo em espanhol. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Determinantes do spread de instituições financeiras cooperativas e bancos comerciais no Brasil de Gustavo Antônio Faleiro Bernardes, Aziz Xavier Beiruth e Talles Vianna Brugni com o objetivo

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Moloney, Niamh, and Pierre-Henri Conac. "EU Financial Market Governance and the Covid-19 Crisis: ESMA’s Nimble, Responsive, and Speedy Response in Coordinating National Authorities through Soft-Law Instruments." European Company and Financial Law Review 17, no. 3-4 (2020): 363–85. http://dx.doi.org/10.1515/ecfr-2020-0013.

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The initial evidence indicates that EU financial market governance has performed well in its response to the Covid-19 crisis. In the European Union (EU), the need for coordination and cooperation over this crisis has been a particular concern given that national competent authorities (NCAs) operate under the single rulebook and supervisory action must, accordingly, be consistent. The European Securities and Markets Authority (ESMA) has, however, shown itself to be nimble, responsive, and speedy in deploying its supervisory powers, including those additional powers it has recently been granted

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Hanus, I., I. Plikus, and T. Zhukova. "DEBTOR RATING AS A TOOL OF DEBT MANAGEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 121–29. http://dx.doi.org/10.21272/1817-9215.2020.3-13.

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IFRS 9 “Financial Instruments” introduced a new model of impairment based on expected credit losses, in which the impairment is based on expected credit losses, and the provision for losses is recognized before the credit loss, i.e. companies recognize losses immediately after initial recognition of the financial asset and revise the amount of the provision for expected credit losses at the reporting date. To create a provision for credit losses, IFRS 9 allows using several practical tools, including the rating debtors’ method. However, IFRS 9 does not express a clear opinion on how the expect

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Ewanchuk, Logan, and Christoph Frei. "Recent Regulation in Credit Risk Management: A Statistical Framework." Risks 7, no. 2 (2019): 40. http://dx.doi.org/10.3390/risks7020040.

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A recently introduced accounting standard, namely the International Financial Reporting Standard 9, requires banks to build provisions based on forward-looking expected loss models. When there is a significant increase in credit risk of a loan, additional provisions must be charged to the income statement. Banks need to set for each loan a threshold defining what such a significant increase in credit risk constitutes. A low threshold allows banks to recognize credit risk early, but leads to income volatility. We introduce a statistical framework to model this trade-off between early recognitio

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Gumb, Bernard, Philippe Dupuy, Charles Richard Baker, and Véronique Blum. "The impact of accounting standards on hedging decisions." Accounting, Auditing & Accountability Journal 31, no. 1 (2018): 193–213. http://dx.doi.org/10.1108/aaaj-03-2016-2448.

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Purpose The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of International Accounting Standard No. 39 and International Financial Reporting Standard No. 9 dealing with financial instruments and hedging. Design/methodology/approach In all, 48 semi-structured interviews were conducted with French corporate treasurers. The interview instrument is included as an exhibit to th

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Izmailova, M. A. "The Evolution of Institutional Environment of Corporate Social Responsibility in Russia." Humanities and Social Sciences. Bulletin of the Financial University 9, no. 3 (2019): 82–88. http://dx.doi.org/10.26794/2226-7867-2019-9-3-82-88.

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The article is devoted to the understanding of the main stages and prerequisites of the evolutionary development of socially responsible behaviour of subjects. The stages and factors of the development of socially responsible behaviour of subjects are presented in chronological order. The author emphasised that the rich experience and traditions of charity, philanthropy, philanthropy in the Russian state were destroyed by the revolution of 1917. A retrospective analysis of the evolution of social responsibility revealed a steady trend towards institutionalisation of assistance to those in need

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Iudícibus, Sérgio de, Ana Paula Correia Lacanna, José Everardo Alves Pereira, and Ilse Maria Beuren. "Hedge Accounting: International Financial Reporting Standards e Normas do Banco Central do Brasil." RACE - Revista de Administração, Contabilidade e Economia, August 17, 2020. http://dx.doi.org/10.18593/race.23735.

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Em 2008 foi anunciada a revisão do International Accounting Standard (IAS 39), segmentada em três etapas principais, a classificação e mensuração dos instrumentos financeiros, a introdução de uma nova metodologia para o cálculo de perda incorrida (impairment) e hedge accounting. Esse projeto resultou na publicação, em julho de 2014, na nova norma dos Instrumentos Financeiros, a IFRS 9. O objetivo deste estudo é analisar os principais impactos trazidos pela IFRS 9, frente aos normativos contábeis do Plano Contábil das Instituições do Sistema Financeiro Nacional (COSIF), no que tange à contabili

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Mahdi Qasem Saeed, Saeed and D. A. Nikam. "IFRS9 TRANSITION IMPACT ON THE QUALITY OF FINANCIAL REPORTING INFORMATION: A CASE STUDY OF YEMEN COMMERCIAL BANKS." EPRA International Journal of Economics, Business and Management Studies, December 31, 2020, 54–63. http://dx.doi.org/10.36713/epra5989.

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The purpose of this study is to know the IFRS 9 transition impact on the suitability and reliability of the quality of financial reporting information. A questionnaire was used in data collecting. Out of 92 questionnaires, only 85 were valid and suitable. The data analysis has been done by using SPSS and several statistical methods through descriptive statistics such as averages, standard deviations, and T-test. This study adds to the literature by knowing the IFRS 9 transition impact on the suitability and reliability of the quality of financial reporting information in the commercial banks o

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Mahdi Qasem Saeed, Saeed and D. A. Nikam. "IFRS9 TRANSITION IMPACT ON THE QUALITY OF FINANCIAL REPORTING INFORMATION: A CASE STUDY OF YEMEN COMMERCIAL BANKS." EPRA International Journal of Economics, Business and Management Studies, December 31, 2020, 54–63. http://dx.doi.org/10.36713/epra5989.

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The purpose of this study is to know the IFRS 9 transition impact on the suitability and reliability of the quality of financial reporting information. A questionnaire was used in data collecting. Out of 92 questionnaires, only 85 were valid and suitable. The data analysis has been done by using SPSS and several statistical methods through descriptive statistics such as averages, standard deviations, and T-test. This study adds to the literature by knowing the IFRS 9 transition impact on the suitability and reliability of the quality of financial reporting information in the commercial banks o

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Salah Ali Ahmed Mohammed - Mahjoub Abdullah Hamid. "Analytical study of the implications of the adoption of IFRS 9 on the credit and financing policies of Arab banks: دراسة تحليلية للآثار المترتبة على تبني IFRS 9 على السياسات الائتمانية والتمويلية للمصارف العربية". مجلة العلوم الإقتصادية و الإدارية و القانونية 1, № 9 (2017). http://dx.doi.org/10.26389/ajsrp.h190917.

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The objective of this study was to analyze the anticipated effects of the application of the International Financial Reporting Standard (IFRS9), which replaced the International Standard ( IAS 39), on the Arab banks. The obligatory application of the new standard will take place on the beginning of 2018. The application requirements of this standard constitute a great challenge to the Arab banks, in the fields of credits, finance and the banking and accounting systems. The study represented the International Financial Reporting Standard (IFRS 9) and the requirements of classification and measu

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Mechelli, Alessandro, and Riccardo Cimini. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39." Journal of Management and Governance, November 27, 2020. http://dx.doi.org/10.1007/s10997-020-09551-9.

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AbstractThe first-time adoption of IAS/IFRS accompanied by the issuance of new international accounting standards has provided mixed results regarding their ability to improve accounting quality. A possible reason is that not only the quality of the standard-setting process, but also other factors might affect accounting quality and one of its dimensions, namely, value relevance. By analysing data from a sample of 316 financial entities listed in 43 countries from all over the world and adopting IFRS 9 in place of IAS 39 as of 1st January 2018, this paper tests whether the quality of firm-leve

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Romashko, Olha, and Anastasiia Znamerovska. "ACCOUNTING PRODUCTION AND SALE OF PRODUCTS IN ACCORDANCE WITH IFRS." Young Scientist 11, no. 87 (2020). http://dx.doi.org/10.32839/2304-5809/2020-11-87-43.

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The article is devoted to the procedure for forming information and reflecting business operations for accounting for finished products of an economic entity in accordance with the accounting regulation (standard) 9 "inventory" and the international accounting standard (IAS) 2 "Inventory". The norms of national and international standards are compared and the expediency of switching Ukrainian enterprises to international accounting standards is determined. Occupying an important part of the company's assets, finished products play a significant role in shaping the cost structure of enterprises

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Prorokowski, Lukasz, Oleg Deev, and Jena-Daniel Guigou. "Validation nightmare: the slotting approach under International Financial Reporting Standard 9." Journal of Risk Model Validation, 2021. http://dx.doi.org/10.21314/jrmv.2021.003.

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Mchedlishvili, Manana. "Impact of the Coronavirus Pandemic on the Accounting for Financial Instruments." ,,INTERCULTURAL DIALOGUES“ TRANSACTIONS, September 25, 2021. http://dx.doi.org/10.52340/idw.2021.529.

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The study of financial instruments, based on international standards, showed us: That the role and importance of financial instruments is paramount to the proper functioning of a country's economy. Accordingly, commercial banks record financial instruments in accordance with international standards. With the transition from IAS 39 to IFRS 9, TBC Bank has changed its methods of recognizing and valuing financial instruments; As a result of adopting IFRS 9, TBC Bank reduced its credit loss as its valuation methods changed; TBC Bank, in accordance with international standards, always determines th

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Huajian Yang, Bill, Biao Wu, Kaijie Cui, Zunwei Du, and Glenn Fei. "International Financial Reporting Standard 9 expected credit loss estimation: advanced models for estimating portfolio loss and weighting scenario losses." Journal of Risk Model Validation, 2019. http://dx.doi.org/10.21314/jrmv.2020.217.

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Georgiou, K., G. N. Domazakis, D. Pappas, and A. N. Yannacopoulos. "Markov chain lumpability and applications to credit risk modelling in compliance with the International Financial Reporting Standard 9 framework." European Journal of Operational Research, November 2020. http://dx.doi.org/10.1016/j.ejor.2020.11.014.

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Huajian Yang, Bill. "Smoothing algorithms by constrained maximum likelihood: methodologies and implementations for Comprehensive Capital Analysis and Review stress testing and International Financial Reporting Standard 9 expected credit loss estimation." Journal of Risk Model Validation, 2018. http://dx.doi.org/10.21314/jrmv.2018.189.

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Everhart, Joshua S., Eric X. Jiang, Sarah G. Poland, Amy Du, and David C. Flanigan. "Failures, Reoperations, and Improvement in Knee Symptoms Following Matrix-Assisted Autologous Chondrocyte Transplantation: A Meta-Analysis of Prospective Comparative Trials." CARTILAGE, September 11, 2019, 194760351987086. http://dx.doi.org/10.1177/1947603519870861.

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Objective Though multiple high-level comparative studies have been performed for matrix-assisted autologous chondrocyte transplantation (MACT), quantitative reviews synthesizing best-available clinical evidence on the topic are lacking. Design A meta-analysis was performed of prospective randomized or nonrandomized comparative studies utilizing MACT. A total of 13 studies reporting 13 prospective trials (9 randomized, 5 nonrandomized) were included (658 total study participants at weighted mean 3.1 years follow-up, range 1-7.5 years). Results Reporting and methodological quality was moderate a

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Harrison, Karey. "How “Inconvenient” is Al Gore's Climate Message?" M/C Journal 12, no. 4 (2009). http://dx.doi.org/10.5204/mcj.175.

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The release of Al Gore’s An Inconvenient Truth and his subsequent training of thousands of Climate Presenters marks a critical transition point in communication around climate change. An analysis of Al Gore’s An Inconvenient Truth presentation and of the guidelines we were taught as Presenters in The Climate Project, show they reflect the marketing principles that the World Wildlife Fund (WWF) report Weathercocks and Signposts (Crompton) argues cannot achieve the systemic and transformational changes required to address global warming. This paper will consider the ultimate effectiveness of soc

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