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Journal Articles
Challenges and economic consequences of IFRS 9: evidence from China
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (2): 298–324.
Published: 26 December 2023
... in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics. A major change in the new standards is the classification of financial equity instrument. Under IAS 39, AFS equity instrument is measured at fair value with any...
