Comparison of IAS 39 and IFRS 9: The Analysis of Replacement
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References listed on IDEAS
- Peter F. Pope & Stuart J. McLeay, 2011. "The European IFRS experiment: objectives, research challenges and some early evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 233-266, August.
- Huian Maria Carmen, 2012. "Accounting for Financial Assets and Financial Liabilities According to IFRS 9," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 27-47, July.
- Nicolae Traian Cristin & Pepi Miticã, 2013. "Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1399-1404, May.
- George J. Benston & Michael Bromwich & Alfred Wagenhofer, 2006. "Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 165-188, June.
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- Maramaga Doctorly Mapulane & Michael Adelowotan & Garth Barnes, 2023. "Assessment Of The Application Of Ifrs 9 Requirements By South African State-owned Entities," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 11(3-4), pages 121-130.
- Besmir ÇOLLAKU & Skender AHMETI & Muhamet ALIU, 2021. "IFRS 9 Transition Effect On Financial Stability of Kosovo Commercial Banks," Prizren Social Science Journal, SHIKS, vol. 5(1), pages 1-10, April.
- Ildiko Orban & Oday Tamimi, 2020. "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1259-1277.
- Georgiou, K. & Domazakis, G.N. & Pappas, D. & Yannacopoulos, A.N., 2021. "Markov chain lumpability and applications to credit risk modelling in compliance with the International Financial Reporting Standard 9 framework," European Journal of Operational Research, Elsevier, vol. 292(3), pages 1146-1164.
- Mojca Gornjak, 2019. "IFRS 9: Initiator of Changes in Management Accounting Processes," Management, University of Primorska, Faculty of Management Koper, vol. 14(2), pages 95-116.
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Keywords
international financial reporting standards; IFRS 9; expected credit loss; business model; impairment;All these keywords.
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