Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research-Reference-Cited by-同舟云学术

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Published:2023-09-07 Issue: Volume: Page:1-22
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Kvaal Erlend¹,Löw Edgar²,Novotny-Farkas Zoltán³,Panaretou Argyro⁴,Renders Annelies¹,Sampers Peter⁵

Affiliation:

1. BI Norwegian Business School, Oslo, Norway

2. Frankfurt School of Finance and Management, Frankfurt, Germany

3. Department of Finance, Accounting and Statistics, Vienna University of Economics and Business, Vienna, Austria

4. Department of Accounting and Finance, Management School, Lancaster University, Lancaster, UK

5. Department of Accounting and Information Management, Maastricht University, Maastricht, Netherlands

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2253808

Reference78 articles.

1. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

2. American Bankers Association (ABA). (2006). Comment letter to the FASB on file reference No. 1250-001, proposed statement of financial accounting standards, The fair value option for financial assets and financial liabilities–including an amendment of FASB No. 115. Washington, DC: ABA.

3. Other comprehensive income, its components, and analysts’ forecasts

4. Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger

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