X. Finanzielle Vermögenswerte (IAS 39, IAS 32, IFRS 7, IFRS 9)

IFRS-Handbuch ◽  
2013 ◽  
Keyword(s):  
Ifrs 7 ◽  
Ias 39 ◽  
Ifrs 9

scholarly journals IAS 39 and IFRS 9: Effects of Changing Accounting Standards for Financial Instruments on the Financial Asset Management of Commercial Banks in the Sekondi-Takoradi Metropolis of Ghana

2020 ◽  
Vol 10 (1) ◽  
pp. 58
Author(s):  
Charles Ayariga
Keyword(s):  
Asset Management ◽  
Commercial Banks ◽  
Accounting Standards ◽  
Financial Asset ◽  
Financial Instruments ◽  
Descriptive Research ◽  
Alpha Reliability ◽  
Ias 39 ◽  
Ifrs 9 ◽  
Moderate Effect

The purpose of the study was to investigate the effects of changing accounting standards for financial instruments on the financial asset management of commercial banks in the Sekondi-Takoradi Metropolis (STM), focusing on IAS 39 and IFRS 9. Descriptive research design was used. The population was branch managers and account/audit/finance staff of 13 commercial banks in the metropolis who were 91 in number. The census method was used to capture all subjects within the accessible population. Questionnaire with a Cronbach alpha reliability coefficient of 0.871 was used to collect the data. Out of the 91 questionnaires administered, the researcher was able to retrieved 73 completed and accurate questionnaires from the respondents. Both descriptive and inferential statistical tools were used to analyse the data. The findings of the study revealed that requirements of IFRS 9 have been welcomed by commercial banks in STM. The replacement of accounting standards for financial instruments, from IAS 39 to IFRS 9, has moderate effect on the effectiveness of the financial asset management of the banks. It was recommended to management of the banks to ensure that branch managers, and account/audit/finance staff are abreast with IFRS 9 compliance. This will help them adapt meaningfully to the changing accounting standards for financial instruments, especially from IAS 39 to IFRS 9, in order to help manage the financial asset of the banks effectively.

scholarly journals Verwerking en toelichting van kredietverliezen onder IFRS in de jaarrekening van Europese banken

2013 ◽  
Vol 87 (12) ◽  
pp. 567-579
Author(s):  
Kees Camfferman ◽  
Michiel Van Der Lof
Keyword(s):  
Onderzoek Naar ◽  
Ifrs 7 ◽  
Ias 39

Bij de verwerking van kredietverliezen op basis van IFRS staat centraal op welk moment en voor welk bedrag een kredietverlies in de jaarrekening wordt verwerkt in de vorm van een zogenaamde voorziening voor kredietverliezen. Bij de vorming van deze voorziening speelt het oordeel van de verslaggevende onderneming een belangrijke rol, vandaar dat in IFRS voorschriften zijn opgenomen met betrekking tot de toelichting op zowel de leningen waarvoor wel, en waarvoor nog geen voorziening is getroffen. Deze voorschriften zijn flexibel geformuleerd en staan verslaggevende ondernemingen toe de informatieverstrekking in belangrijke mate af te stemmen op de eigen situatie. Op basis van een onderzoek naar de verslaggevingspraktijk van Europese banken wordt geconcludeerd dat deze voorschriften weliswaar hebben geleid tot een doorgaans omvangrijke informatieverstrekking, maar dat de vergelijkbaarheid op onderdelen wat in het gedrang komt. Bij de verdere herziening van IAS 39/IFRS 7 zal de IASB er goed aan doen om het evenwicht tussen flexibiliteit en uniformiteit weer enigszins te herstellen.

scholarly journals Simulação dos Impactos da Alteração da Norma Internacional de Instrumentos Financeiros (IFRS 9) nos Maiores Bancos Brasileiros

2013 ◽  
Vol 8 (1) ◽  
Author(s):  
Samir Sayed ◽  
Ênio Bonafé Mendonça de Souza ◽  
Jorge Andrade Costa ◽  
Gustavo Raldini Tancini
Keyword(s):  
Monte Carlo ◽  
Ias 39 ◽  
Ifrs 9

Este artigo objetivou verificar o impacto das alterações nos lucros líquidos e nas suas respectivas volatilidades decorrentes da alteração da norma internacional de instrumentos financeiros, de IAS 39 para IFRS 9, no que tange aos aspectos: (i) da futura mudança na metodologia de apuração do impairment e (ii) da eliminação da categoria “disponíveis para venda” e sua reclassificação para a categoria “valor justo por meio do resultado”. O estudo foi elaborado com base em simulações nos lucros esperados para dezesseis trimestres, partindo de 31/12/2010 e chegando a 31/12/2014, para as cinco maiores instituições financeiras do Brasil. Para tais simulações foram projetadas taxas de juros que flutuam conforme o modelo estimado da estrutura a termo das taxas de juros utilizando o método de Monte Carlo. De acordo com as taxas de juros projetadas foram estabelecidos novos níveis de risco de crédito, os quais resultaram em variações no impairment e no valor justo dos ativos financeiros antes classificados como disponíveis para venda. Os resultados apontaram um impacto inicial no 1º trimestre, tendo em vista a sua adaptação à nova norma. Posteriormente, não houve alteração significativa nos resultados e nas suas respectivas volatilidades.

scholarly journals Does Accounting Influence Finance? The Case of IFRS 9 and Fuel Hedging

2021 ◽  
Vol 16 (12) ◽  
pp. 1
Author(s):  
Francesco Bellandi
Keyword(s):  
Management Practice ◽  
Accounting Standards ◽  
International Accounting Standards ◽  
Accounting Standard ◽  
Time Value ◽  
Hedge Accounting ◽  
Other Comprehensive Income ◽  
Ias 39 ◽  
Ifrs 9 ◽  
Effectiveness Assessment

Finance does influence accounting, for example it is known that hedge accounting under International Accounting Standards Board (IASB) (2019), IFRS 9 has been more aligned to risk management practice. Although, as commonly held, accounting represents the substance of economic events without modifying them, opportunities offered by a new accounting standard may affect finance strategies. This paper studies how the IASB (2019), IFRS 9 hedge accounting requirements versus IASB (2014), IAS 39 have modified fuel hedging practice for a sample of IFRS airlines. Hedge accounting under the new standard results to have been adopted by a very large proportion of the sample. Its new features of risk component hedges, accounting for time value of option, forward points, or basis spread in other comprehensive income (hereafter, OCI), and simplified effectiveness assessment have been exploited by most of the sampled companies, although a definite explanation as an accounting strategy is only partially disclosed. In a context where fuel cost is one, if not the most significant caption of operating expenses of airlines, IASB (2019), IFRS 9 has provided an incentive to expand the use of fuel hedging, at least for accounting purpose.

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