SCOPE AND FINANCIAL IMPLICATIONS OF THE INTRODUCTION OF IFRS 9 USING THE EXAMPLE OF A COMMERCIAL BANK

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...

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Bibliographic Details
Main Authors: Sławomir Juszczyk, Wioleta Bartosiak, Juliusz Juszczyk, Robert Konieczny, Bartosz Palimonka
Format: Article
Language:English
Published: Wydawnictwo SGGW - Warsaw University od Life Sciences Press 2023-10-01
Series:Polityki Europejskie, Finanse i Marketing
Subjects:
IFRS 9
commercial bank
provision
financial instruments
evaluation.
Online Access:https://pefim.sggw.edu.pl/article/view/5609

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