The possibility of using IFRS 9 in modeling financial results of business entities
The article undertakes the question of application of International Financial Reporting Standard (IFRS) 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in financial reporting. The aim of the article is to present the selected areas of acco...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2016-09-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2888 |
| _version_ | 1818883170100051968 |
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| author | Maciej Frendzel |
| author_facet | Maciej Frendzel |
| author_sort | Maciej Frendzel |
| collection | DOAJ |
| description | The article undertakes the question of application of International Financial Reporting Standard (IFRS) 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in financial reporting. The aim of the article is to present the selected areas of accounting for financial instruments that can be used to shape the financial results (earnings management) and the financial posi-tion of an entity in the context of the first-time application of this regulation. The article uses the method of critical analysis, deductive reasoning and case study. For the purposes of the article and the case study, unstructured interviews were conducted with two persons holding managerial positions in a financial institution in Poland and the simulations made by them were analysed. |
| first_indexed | 2024-12-19T15:29:23Z |
| format | Article |
| id | doaj.art-8a35464fd2d14669a56a5144d7f30007 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-12-19T15:29:23Z |
| publishDate | 2016-09-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-8a35464fd2d14669a56a5144d7f300072022-12-21T20:15:47ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2016-09-01201689(145)16718610.5604/16414381.121824801.3001.0009.2888The possibility of using IFRS 9 in modeling financial results of business entitiesMaciej FrendzelThe article undertakes the question of application of International Financial Reporting Standard (IFRS) 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in financial reporting. The aim of the article is to present the selected areas of accounting for financial instruments that can be used to shape the financial results (earnings management) and the financial posi-tion of an entity in the context of the first-time application of this regulation. The article uses the method of critical analysis, deductive reasoning and case study. For the purposes of the article and the case study, unstructured interviews were conducted with two persons holding managerial positions in a financial institution in Poland and the simulations made by them were analysed.http://ztr.skwp.pl/gicid/01.3001.0009.2888MSSF 9kształtowanie wyniku finansowegowycena aktywów finansowychIFRS 9earnings managementfinancial assets measurement |
| spellingShingle | Maciej Frendzel The possibility of using IFRS 9 in modeling financial results of business entities Zeszyty Teoretyczne Rachunkowości MSSF 9 kształtowanie wyniku finansowego wycena aktywów finansowych IFRS 9 earnings management financial assets measurement |
| title | The possibility of using IFRS 9 in modeling financial results of business entities |
| title_full | The possibility of using IFRS 9 in modeling financial results of business entities |
| title_fullStr | The possibility of using IFRS 9 in modeling financial results of business entities |
| title_full_unstemmed | The possibility of using IFRS 9 in modeling financial results of business entities |
| title_short | The possibility of using IFRS 9 in modeling financial results of business entities |
| title_sort | possibility of using ifrs 9 in modeling financial results of business entities |
| topic | MSSF 9 kształtowanie wyniku finansowego wycena aktywów finansowych IFRS 9 earnings management financial assets measurement |
| url | http://ztr.skwp.pl/gicid/01.3001.0009.2888 |
| work_keys_str_mv | AT maciejfrendzel thepossibilityofusingifrs9inmodelingfinancialresultsofbusinessentities AT maciejfrendzel possibilityofusingifrs9inmodelingfinancialresultsofbusinessentities |