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

The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.

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

Open access
Kvaal, Erlend, Löw, Edgar, Novotny-Farkas, Zoltán, Panaretou, Argyro, Renders, Annelies, Sampers, Peter·2024·Accounting in Europe
DOI 10.1080/17449480.2023.2253808
Open this paper in CoChat — free accountOpen PDF

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.

Overview

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1080/17449480.2023.2253808

Cites

1 of 1 references verified0 citation errors · 0 not checkable

Statistics

Verification

Claims the paper makes

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

The self-check needs the paper’s full text.

Citations

Cites

Research works printed but not linked: 61

  1. 10.1016/0165-4101(95)00396-Z · DOI
  2. American Bankers Association (ABA). (2008). Letter to SEC. ABA.
  3. 10.1007/s11142-021-09656-y · DOI
  4. 10.1080/17449480902896346 · DOI
  5. 10.2308/accr-50685 · DOI
  6. 10.1080/00014788.2007.9730079 · DOI
  7. 10.2308/acch-50689 · DOI
  8. 10.1007/s11142-017-9426-y · DOI
  9. 10.2308/accr.2008.83.3.629 · DOI
  10. 10.1016/S1815-5669(10)70015-1 · DOI
  11. 10.1111/jbfa.12063 · DOI
  12. 10.2308/accr-50419 · DOI
  13. 10.1080/09638180.2018.1562950 · DOI
  14. 10.1007/s11142-015-9346-7 · DOI
  15. 10.2308/accr-50593 · DOI
  16. 10.1016/j.jaccpubpol.2022.106996 · DOI
  17. 10.1007/s11142-019-9486-2 · DOI
  18. 10.1007/s11142-007-9043-2 · DOI
  19. 10.2308/acch.2007.21.2.119 · DOI
  20. 10.1287/mnsc.2013.1863 · DOI · Paper page
  21. 10.2139/ssrn.2978730 · DOI
  22. 10.1017/S0022109012000646 · DOI
  23. 10.1007/s11142-013-9246-7 · DOI
  24. 10.1080/09638180.2017.1304227 · DOI
  25. 10.1093/rfs/hhg053 · DOI
  26. 10.1111/1911-3846.12028 · DOI
  27. 10.1007/s11142-016-9378-7 · DOI
  28. 10.2308/TAR-2018-0293 · DOI
  29. 10.2308/accr-52070 · DOI
  30. 10.1016/j.aos.2011.03.004 · DOI
  31. 10.1016/j.jacceco.2005.01.002 · DOI
  32. 10.1080/1331677X.2020.1804425 · DOI
  33. Henkel, K., & Bürger, M. (2020). Transition effects from the initial adoption of IFRS 9 by Italian and German Blue Chip companies. Journal of Modern Accounting and Auditing, 16(11), 467–483.
  34. 10.2307/2491306 · DOI
  35. 10.2308/accr.2004.79.2.453 · DOI
  36. 10.1561/1400000030 · DOI
  37. 10.2308/accr.2006.81.2.337 · DOI
  38. International Banking Federation. (2008). Letters to the IASB. April 9 and September 19 2008.
  39. 10.1111/fima.12044 · DOI
  40. Kim S. Kumar N. Lee J. & Oh J. (2022). ESG Lending. Working paper. · DOI
  41. 10.2308/accr-10134 · DOI
  42. Kudrna, P. (2019). Umsetzungsherausforderungen bei österreichischen Kreditinstituten. In B. Gruber & C. Engelbrechtsmüller (Eds.), IFRS 9 Finanzinstrumente – Herausforderungen für Banken (pp. 287–329). Linde.
  43. 10.1016/j.aos.2009.04.003 · DOI
  44. 10.1257/jep.24.1.93 · DOI
  45. 10.1506/5QB8-PBQY-Y86L-DRYL · DOI
  46. 10.1080/00014788.2012.681860 · DOI
  47. 10.1007/s11142-022-09705-0 · DOI
  48. 10.2308/acch.2002.16.2.169 · DOI
  49. 10.1111/auar.12390 · DOI
  50. Löw E. Schmidt L. E. & Thiel L. F. (2019). Accounting for financial instruments under IFRS 9–First-time application effects on European banks’ balance sheets. SSRN Working Paper. · DOI
  51. Löw E. & Schröder M. E. (2021). Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020 EBI Working Paper Series 2021 No. 105. · DOI
  52. 10.2308/accr-52007 · DOI
  53. 10.1007/s10551-010-0452-y · DOI
  54. 10.2307/2978814 · DOI
  55. 10.1177/0148558X9901400311 · DOI
  56. 10.1111/auar.12381 · DOI
  57. 10.1177/0148558X9901400312 · DOI
  58. 10.1016/j.jfineco.2007.10.006 · DOI
  59. 10.1007/s11573-015-0776-2 · DOI
  60. 10.1016/j.jbankfin.2015.04.032 · DOI
  61. 10.1016/S1052-0457(06)19003-7 · DOI

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

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review