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- W2294545474 abstract "AbstractInternational Financial Reporting Standard 9 (IFRS 9) 9 introduces new impairment rules responding to the G20 critique that International Accounting Standard 39 (IAS 39) results in the delayed and insufficient recognition of credit losses. In a case study of a Greek government bond for the period 2009–2011 when Greece’s credit rating declined sharply, this paper highlights the discretion that preparers have when estimating impairments. IFRS 9 relies more on management expectations and will lead to earlier impairments. However, these appear still delayed and low if compared to the fair value losses." @default.
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- W2294545474 date "2016-05-03" @default.
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- W2294545474 title "Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study" @default.
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- W2294545474 doi "https://doi.org/10.1080/17449480.2016.1208833" @default.
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