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Cited by 28Accounting Theory and Financial ReportingAuditing, Earnings Management, GovernanceRisk Management in Financial Firms

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

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Kvaal, Erlend, Löw, Edgar, Novotny-Farkas, Zoltán, Panaretou, Argyro, Renders, Annelies, Sampers, Peter·2024·Accounting in Europe
DOI 10.1080/17449480.2023.2253808
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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.

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Metadata

Authors
Kvaal, E., Löw, E., Novotny-Farkas, Z., Panaretou, A., Renders, A., & Sampers, P.
Affiliations
  • BI Norwegian Business School (NO)
  • Frankfurt School of Finance & Management (DE)
  • Department of Finance, Accounting and Statistics, Vienna University of Economics and Business, Vienna, Austria
  • Lancaster University (GB)
  • Maastricht University (NL)
Corresponding author
Renders, Annelies
ORCID
Venue
Accounting in Europe
Publisher
Informa UK Limited
Published
2023-09-07
Volume
21
Issue
2
Pages
154-175
ISSN
  • 1744-9480 (ISSN-L)
  • 1744-9499
DOI
10.1080/17449480.2023.2253808
OpenAlex
W4386503796
Cited by
28
References
1
Citations by year
2026: 9 · 2025: 8 · 2024: 9 · 2023: 2
FWCI
8.64
Type
journal article
Language
en
Open access
Licence
Locations
  • Accounting in Europe (publishedVersion, cc-by-nc-nd)
  • Research Publications (Maastricht University) (publishedVersion, cc-by-nc-nd)
  • WU Research (publishedVersion, cc-by-nc-nd)
  • NORA - Norwegian Open Research Archives (submittedVersion, other-oa)
  • RePEc: Research Papers in Economics (submittedVersion)
  • Lancaster EPrints (Lancaster University) (submittedVersion)
Funders
Nederlandse Organisatie voor Wetenschappelijk Onderzoek (016.Vidi.185.235)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Accounting › Risk Management in Financial Firms
Keywords
IFRS 9, financial instruments, post-implementation evaluation, business model assessment, fair value changes, other comprehensive income, accounting standard setting

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CoChat. (2026). Citation check: Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. https://app.cochat.ai/papers/10.1080/17449480.2023.2253808
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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. https://doi.org/10.1080/17449480.2023.2253808