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Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. / Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán et al.
In: Accounting in Europe, Vol. 21, No. 2, 31.07.2024, p. 154-175.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Kvaal, E, Löw, E, Novotny-Farkas, Z, Panaretou, A, Renders, A & Sampers, P 2024, 'Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research', Accounting in Europe, vol. 21, no. 2, pp. 154-175. https://doi.org/10.1080/17449480.2023.2253808

APA

Kvaal, E., Löw, E., Novotny-Farkas, Z., Panaretou, A., Renders, A., & Sampers, P. (2024). Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. Accounting in Europe, 21(2), 154-175. https://doi.org/10.1080/17449480.2023.2253808

Vancouver

Kvaal E, Löw E, Novotny-Farkas Z, Panaretou A, Renders A, Sampers P. Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. Accounting in Europe. 2024 Jul 31;21(2):154-175. Epub 2023 Sept 7. doi: 10.1080/17449480.2023.2253808

Author

Kvaal, Erlend ; Löw, Edgar ; Novotny-Farkas, Zoltán et al. / Classification and Measurement under IFRS 9 : A Commentary and Suggestions for Future Research. In: Accounting in Europe. 2024 ; Vol. 21, No. 2. pp. 154-175.

Bibtex

@article{9b7bc49c6f1f4e809bc43f244b99b6a8,
title = "Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research",
abstract = "This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting Standard (IFRS) 9: Financial instruments–Classification and Measurement. In doing so, we first review the related academic literature and present empirical evidence on the post-adoption impact of IFRS 9. We then discuss conceptual issues associated with the business model and cash flow characteristics assessment in IFRS 9, as well as issues associated with the presentation of fair value changes in other comprehensive income (OCI) and modifications to contractual cash flows. Finally, we identify gaps in the literature and provide suggestions for future research that can help inform accounting standard setters.",
keywords = "Accounting, Business and International Management, Finance",
author = "Erlend Kvaal and Edgar L{\"o}w and Zolt{\'a}n Novotny-Farkas and Argyro Panaretou and Annelies Renders and Peter Sampers",
year = "2024",
month = jul,
day = "31",
doi = "10.1080/17449480.2023.2253808",
language = "English",
volume = "21",
pages = "154--175",
journal = "Accounting in Europe",
issn = "1744-9480",
publisher = "Routledge",
number = "2",

}

RIS

TY - JOUR

T1 - Classification and Measurement under IFRS 9

T2 - A Commentary and Suggestions for Future Research

AU - Kvaal, Erlend

AU - Löw, Edgar

AU - Novotny-Farkas, Zoltán

AU - Panaretou, Argyro

AU - Renders, Annelies

AU - Sampers, Peter

PY - 2024/7/31

Y1 - 2024/7/31

N2 - This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting Standard (IFRS) 9: Financial instruments–Classification and Measurement. In doing so, we first review the related academic literature and present empirical evidence on the post-adoption impact of IFRS 9. We then discuss conceptual issues associated with the business model and cash flow characteristics assessment in IFRS 9, as well as issues associated with the presentation of fair value changes in other comprehensive income (OCI) and modifications to contractual cash flows. Finally, we identify gaps in the literature and provide suggestions for future research that can help inform accounting standard setters.

AB - This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting Standard (IFRS) 9: Financial instruments–Classification and Measurement. In doing so, we first review the related academic literature and present empirical evidence on the post-adoption impact of IFRS 9. We then discuss conceptual issues associated with the business model and cash flow characteristics assessment in IFRS 9, as well as issues associated with the presentation of fair value changes in other comprehensive income (OCI) and modifications to contractual cash flows. Finally, we identify gaps in the literature and provide suggestions for future research that can help inform accounting standard setters.

KW - Accounting

KW - Business and International Management

KW - Finance

U2 - 10.1080/17449480.2023.2253808

DO - 10.1080/17449480.2023.2253808

M3 - Journal article

AN - SCOPUS:85169903373

VL - 21

SP - 154

EP - 175

JO - Accounting in Europe

JF - Accounting in Europe

SN - 1744-9480

IS - 2

ER -