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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo SGGW - Warsaw University od Life Sciences Press
2023-10-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
| Subjects: | |
| Online Access: | https://pefim.sggw.edu.pl/article/view/5609 |