Implementation costs of IFRS 9 for non-financial firms : evidence from China
Year of publication: |
2022
|
---|---|
Authors: | Fang, Xingtong ; Guo, Yuanyuan ; Mei, Beilei ; Ye, Jianfang |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 2, p. 2781-2805
|
Subject: | Expected credit loss model | Fair value measurement | Financial instruments classification | IFRS 9 | Non-financial firms | IFRS | China | Fair-Value-Bilanzierung | Fair value accounting | Kreditrisiko | Credit risk |
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