The possibility of using IFRS 9 in modeling financial results of business entities
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 89
Abstract
The article undertakes the question of application of International Financial Reporting Standard (IFRS) 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in financial reporting. The aim of the article is to present the selected areas of accounting for financial instruments that can be used to shape the financial results (earnings management) and the financial posi-tion of an entity in the context of the first-time application of this regulation. The article uses the method of critical analysis, deductive reasoning and case study. For the purposes of the article and the case study, unstructured interviews were conducted with two persons holding managerial positions in a financial institution in Poland and the simulations made by them were analysed.
Authors and Affiliations
Maciej Frendzel
Keywords
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- EP ID EP81790
- DOI 10.5604/16414381.1218248
- Views 112
- Downloads 0
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