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Keywords: New CAS 22
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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
... for dividend income, which is recognized in P&L. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only IFRS 9 New CAS 22 Financial instruments Classification Expected credit loss The International Accounting Standards Board (IASB) replaced...
