Implementation of International Financial Reporting Standard 9 : financial instruments in Greek banking industry

Please use this identifier to cite or link to this item: http://dspace.lib.uom.gr/handle/2159/23608

Author:	Σβεντζίδου, Χριστίνα
Title:	Implementation of International Financial Reporting Standard 9 : financial instruments in Greek banking industry
Date Issued:	2019
Department:	Πρόγραμμα Μεταπτυχιακών Σπουδών στην Εφαρμοσμένη Λογιστική και Ελεγκτική
Supervisor:	Γουνόπουλος, Δημήτριος
Abstract:	This study investigates the new accounting standard- IFRS 9- that its adoption was mandatory since 1st January of 2018 for all entities, and its impact on the balance sheet. From the estimation of the four systemic Greek banks, we find that IFRS 9 has a significant effect on the loan loss provision and as a result on their capital adequacy, too. It should be stated, that for all banks the effect of IFRS 9 on retained earnings was significant, verifying the opinions that the new standard increased the credit loss allowance with the new impairment model.
Keywords:	IFRS 9 Greek systemic banks Impairment Expected Credit Loss Model
Information:	Διπλωματική εργασία--Πανεπιστήμιο Μακεδονίας, Θεσσαλονίκη, 2019.
Appears in Collections:	ΠΜΣ Εφαρμοσμένη Λογιστική & Ελεγκτική (M)

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