5 Art�culos

Normas baseadas em princ�pios no contexto da IFRS 9: uma discuss�o sob a perspectiva da Teoria da Contabilidade

Acceso

en l�nea

Walison dos Santos Reis,Jorge Katsumi Niyama,Marcos Lima Bandeira P�g. 12 - 27

O objetivo deste estudo � analisar, se os reflexos do sistema de normas baseado em princ�pios adotado pelo IASB vinculam a IFRS 9 aos objetivos da contabilidade de prover informa��es �teis e relevantes aos usu�rios. Este estudo se caracteriza como ensaio... ver m�s

Revista: Neg�cios em Proje��o Formato: Electr�nico

Tabla de contenido: Vol: .12 Num: n1 Par: 0 A�o: 2021

The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable

Acceso

en l�nea

Sparta Sparta,Nadya Trinova P�g. 360 - 371

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of... ver m�s

Revista: Journal of Economics, Business & Accountancy Formato: Electr�nico

Tabla de contenido: Vol: 22 Num: 3 Par: 0 A�o: 2019

The Preparation of Banking Industry in Implementing IFRS 9 Financial Instruments (A Case Study of HSBC Holdings Plc Listed on London Stock Exchange of Year 2015?2017)

Acceso

en l�nea

Rene Johannes,Dedy Dedy,Abdullah Muksin P�g. 124 - 136

Global financial crisis 2008 was a very close call of total systemic collapse in financial markets. This had urged the leaders of G20 to involve the key global accounting standards bodies for creating a single high-quality global standard. IFRS 9 ?Financ... ver m�s

Revista: International Journal of Economics and Financial Issues Formato: Electr�nico

Tabla de contenido: Vol: 8 Num: 6 Par: 0 A�o: 2018

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