Purpose This study aims to develop a high-quality impairment loss allowance model in
conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has …

This study aims to analyze the tax implications of financial instruments after International
Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial …

The present study aimed to examine the impact of applying IFRS 9 on the financial results of
the largest financial institutions. And to examine the relationship between the financial …

A crise financeira mundial iniciada em 2007 e a subsequente crise da dívida soberana
realçaram a presença de deficiências na norma internacional de contabilidade de …

This study examines the effects, in financial statements, from different allocations of bonds, a
characteristic type of debt instrument according to business models introduced by IFRS 9 …

The aim of this paper is to analyse the variables determining the cost of risk in banks after
the implementation of IFRS 9 with a particular focus on the COVID-19 pandemic in terms of …

The global financial crisis in 2008 nearly resulted in a possible total collapse in the financial
markets, which resulted in the development of new International Financial Reporting …

EURASIAN JOURNAL OF ECONOMICS AND FINANCE Page 1 Eurasian Journal of Economics
and Finance, 11(3-4), 2023, 121-130 DOI: 10.15604/ejef.2023.11.0304.002 EURASIAN …

Like any other new standards of accounting, the International Financial Reporting Standards
(IFRS) 9 is also the outcome of various forces contributing to the due process of the …

Κατά την 24/7/2014, ε του Ευρωπαϊκού Συμβουλίου εκδόθηκε η οριστική έκδοση εφαρμογής
του νέου χρηματοοικονομικού προτύπου ΔΠΧΑ9. Πρόκειται για ένα πρότυπο, στο πλαίσιο …