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The Purchased or Originated Credit-Impaired Financial Assets Approach as Collected Work under IFRS 9 Financial Instruments

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  • Mehmet Maşuk Fidan

Abstract

IAS 39 Financial Instruments: Recognition and Measurement’s impairment model is the incurred loss model. As a result of the 2008 financial crises, expected credit losses had been in agenda. Due to that agenda, In July 2014, the International Accounting Standards Board (IASB) issued the completed and final version of IFRS 9 Financial Instruments that replaced IAS 30 Financial Instruments: Recognition and Measurement which brings a new classification and impairment model called the expected credit model. This paper discusses briefly the classification and impairment model under IFRS 9 Financial Instruments. It also examined in the Purchased or originated credit- impaired financial assets approach and the credit-adjusted effective interest rate comparison with IAS 39 Financial Instruments: Recognition and Measurement’s requirements.

Suggested Citation

  • Mehmet Maşuk Fidan, 2018. "The Purchased or Originated Credit-Impaired Financial Assets Approach as Collected Work under IFRS 9 Financial Instruments," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 33(109), pages 233-258, April.
    • Handle: RePEc:acc:malfin:v:33:y:2018:i:109:p:233-258
    DOI: https://doi.org/10.33203/mfy.379284
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    Keywords

    Financial assets; Expected Credit Losses; Impairment;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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