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Keywords: Financial instruments
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Journal Articles
Over half a decade into the adoption of IFRS 9: a systematic literature review
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (4): 793–814.
Published: 18 March 2024
...Isaac S. Awuye; Daniel Taylor Purpose In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature...
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
...Savannah (Yuanyuan) Guo; Beilei Mei; Yanchao Rao; Jianfang Ye Purpose This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments. Design/methodology/approach Descriptive evidence on equity...
