SCOPE AND FINANCIAL IMPLICATIONS OF THE INTRODUCTION OF IFRS 9 USING THE EXAMPLE OF A COMMERCIAL BANK
The aim of the research was to identify the financial consequences of introducing IFRS 9 in a leading commercial bank in Poland. The research period was six years and covered the years 2015-2020. It was established, inter alia, that IFRS 9, compared to the previously applicable IAS 39, changed the m...
Saved in:
Main Authors: | Sławomir Juszczyk, Wioleta Bartosiak, Juliusz Juszczyk, Robert Konieczny, Bartosz Palimonka |
---|---|
Format: | Article |
Language: | English |
Published: |
Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2023-10-01
|
Series: | Polityki Europejskie, Finanse i Marketing |
Subjects: | |
Online Access: | https://pefim.sggw.edu.pl/article/view/5609 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies
by: Shirley Franco da Silva, et al.
Published: (2025-01-01) -
Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras
by: Shirley Franco da Silva, et al.
Published: (2025-01-01) -
Adoption of ICT banking services and performance of selected commercial banks in Kabale municipality: A case of equity and Stanbic Bank
by: Denis, Ndayambaje
Published: (2022) -
OFFER OF PRIVATE BANKING OF KEY BANKS IN POLAND - STATE AND PERSPECTIVES
by: Sławomir Juszczyk, et al.
Published: (2019-06-01) -
The effect of the transition to IFRS on the value judgement of investors
by: Alexandra Szekeres, et al.
Published: (2025-01-01)