Browsing 2.Articole by Subject "IFRS 9"

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Efectele implementării IFRS asupra situațiilor financiare

Grosu, Veronica; Mihaila, Svetlana (ASEM, 2019-04)

International Accounting Standards IAS 39 and IFRS 9 have as objective the classification and measurement of financial instruments, which are basically the pillars for the preparation of financial statements of banking ...
Implementation challenges of IFRS 9 impairment requirement in post-soviet countries' banks

Baghdasaryan, Lilit; Mnatsakanyan, Hayk (ASEM, 2019-04)

The purpose of this article is to examine the changes of impairment requirement in accordance with IFRS 9 and to provide the main challenges in implementation of new impairment model. This new accounting standard will have ...

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