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Implementation challenges of IFRS 9 impairment requirement in post-soviet countries' banks

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cris.sourceIdoai:irek.ase.md:1234567890/38
dc.creatorBaghdasaryan, Lilit
dc.creatorMnatsakanyan, Hayk
dc.date2020-02-10T13:18:32Z
dc.date2020-02-10T13:18:32Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:57:23Z
dc.date.available2023-11-13T20:57:23Z
dc.descriptionBAGHDASARYAN, Lilit, MNATSAKANYAN, Hayk Implementation challenges of IFRS 9 impairment requirement in post-soviet countries' banks. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 150-157. ISBN 978-9975-127-67-7.
dc.descriptionThe 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 significant impacts on accounting practices and performance results. Although the goal of these changes is to simplify the existing rules and strengthen investor confidence in the financial statements of banks and the financial system, however, financial institutions, especially in most post-soviet countries, face a lot of obstacles during its implementation and only by solving these problems the goal of new standard will be achieved. CZU: 336.717.16:657.4(47+57) ; JEL: M41 Accounting, G21 Banks; Other Depository Institutions; Micro FinanceInstitutions; Mortgages.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/38
dc.identifier.urihttps://cris.ase.md/handle/123456789/5313
dc.languageen
dc.publisherASEM
dc.subjectInternational Financial Reporting Standards
dc.subjectIFRS 9
dc.subjectimpairment
dc.subjectexpected credit losses
dc.subjectstages
dc.subjectcredit risk
dc.subjectprobability of default
dc.titleImplementation challenges of IFRS 9 impairment requirement in post-soviet countries' banks
dc.typeArticle
dspace.entity.typePublication
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