Higher credit risk, greater focus on impairment

increased informational quality even with IFRS adoption. This class was ... Accounting Perspectives, 9(4), 271-289. Feb 16, 2023 ... The measures serve as proxies for information asymmetry. Using a German sample of non-financial firms, I find no statistically significant ... 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 ... Accounting Research has published nine of those top articles while ... relevance of accounting information to IFRS's ability to better account for goodwill. Finally, the interaction of IFRS with cash flows (Table 9) also showed that IFRS had a significant interaction with cash flow figures in improving the value ... Feb 15, 2024 ... I personally curate every issue to ensure it's packed with the most relevant information, delivered straight to your inbox. It's free, with no ... The objective of IFRS S1 is to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of ... IAS disclosure requirements, are classified as being in the IAS group. ... IAS #9 also requires that development costs are expensed unless: 1) product ... potential data gaps of investees to comply with IFRS informational and disclosure ... Under IFRS 9, the interest rate does not need to be contractually specified ... IFRS 9 retains, but simplifies the mixed measurement model and establishes ... equal consolidated IFRS financial information. Therefore, as the ...