Löw, Edgar; Erkelenz, Marc - In: Australian Accounting Review 32 (2022) 4, pp. 440-459
IFRS 9 was introduced by the IASB in 2014 with a mandatory application in 2018. Three years later the IASB started a post‐implementation review project. Major concerns at a political level and from the (insurance) industry were raised about long‐term investment strategies that appear less...
