Fair value accounting What are the implications of IFRS 9 for the accounting of Islamic investment accounts?

Nov 10, 2023 ... ... IFRS, possibly pointing out the informational benefits of adopting IFRS. ... Table 9 The concurrent impact of institutional quality and IFRS ... ... IFRS 9 and OCI Transitional Arrangements. 48. 3.5. Procedure used in the ... informational sources to measure the fair value of these financial assets ... The SASB Standards help companies identify sustainability-related risks and opportunities, beyond climate-related aspects (which are addressed in IFRS S2), and ... As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB® Standards and has ... Sep 3, 2021 ... This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock ... Accordingly, all relevant historical and forward-looking information, including economic forecasts have to be incorporated into measurement of the ECL. This ... increased informational quality even with IFRS adoption. This class was ... Accounting Perspectives, 9(4), 271-289. ... IFRS 9 'Financial Instruments' regulations on the accounting of financial ... 613-P 'On the Forms of Disclosure of the Information in the Financial (Accounting) ... The informational relevance of IFRS 9 adoption: emerging market evidence. D Taylor, IS Awuye, EY Cudjoe, F Aubert. Journal of Accounting Literature, 2025. 2025. 1. Recently, the IASB requested information from relevant stakeholders for the Post-Implementation Review (PIR) of IFRS 9: Financial instruments ...