In this paper, we review the empirical literature on the accounting of financial instruments
under IFRS 9. We focus on researches after the 1st of January 2018, which was the date of …

Examining Chinese non‐financial firms between 2016 and 2019, this study documents that
the new accounting standard for financial instruments imposes severe implementation costs …

The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19
pandemic, examine the impact of these risks on the quality of financial reports in banks, with …

This paper explores the impact of auditing firms on the implementation of the new Chinese
Accounting Standards for Enterprises 22 (new CAS 22), which converges with IFRS 9. We …

Purpose This study investigates the implementation challenges and economic
consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial …

International standards are one of the main pillars of financial accounting operations through
their ability to control and regulate financial calculations, as it is in the literature review …

This study aims to identify the effect of applying the standard IFRS9 “Financial Instruments”
standard on the profits and losses of insurance companies. Insurance companies in Jordan …

El objetivo de este capitulo es identificar los efectos económicos producidos por la adopción
de la NIIF 9 en entidades listadas en la Bolsa de Valores de Colombia. Inicialmente se …

Finansal araçlar günümüzde küreselleşmenin de etkisi ile bütün şirketleri ilgilendiren önemli
bir kavram haline gelmiştir. Finansal araçların kapsamına bakıldığında işletmelerin sahip …

Este documento busca identificar a través de un análisis teórico los elementos esenciales
de la Norma Internacional de Información Financiera (NIIF) 9, estableciendo las principales …