IFRS 9 Financial Instruments

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Clarifying the incident of “accounting mismatch” – IFRS 9 Financial Instruments

Athens, February 2019 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. IFRS 9 carries forward the concept of dealing with accounting mismatches from IAS 39 Financial Instruments, which has been withdrawn since 31/12/2017. Accounting mismatches will continue …

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Tracing the treasures of financial assets’ classification/designation according to IFRS 9 Financial Instruments, Part I

Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. IFRS 9, the long awaited standard for financial instruments, is applied since 1/1/2018. The purpose of this article is to assist students and practitioners into gaining an insight into …

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Tracing the treasures of financial assets’ classification/designation according to IFRS 9 Financial Instruments, Part II

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. This is the second Part of the series of articles related to the financial assets’ classification/designation. You are kindly advised to read the previous Part, before …

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Can banks take the heat from IFRS 9’s impairment loss requirements?-We will know sooner than later

Chris Ragkavas, BA, MA, FCCA, CGMA StudySmart management consultant, senior finance & accounting tutor, IFRS technical expert IFRS 9 Financial Instruments is due to be applied by all entities reporting under IFRSs as per 1/1/2018, early adoption is permitted. The …

Can banks take the heat from IFRS 9’s impairment loss requirements?-We will know sooner than later Read More »

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