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Global financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） financial instruments： Expected Credit Losses on the Evaluation of Banking Company Loans

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Journal of Modern Accounting and Auditing 2013年第9期9卷 1141-1162页

作者： Gianluca Risaliti Greta Cestari Mariarita Pierotti University of Napoli Parthenope Napoli Italy University of Ferrara Ferrara Italy University of Milano-Bicocca Milan Italy

During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 financial instruments： Expected Credit Losses）.

关键词： impairment expected credit losses International Accounting Standards (IAS) 39 financial instruments global financial crisis banking company loans credit quality

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How to Recognize and Measure Compound financial instruments?

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Journal of Finance Research 2020年第1期4卷 85-87页

作者： Yan Wang Zhuqian He Shijia Yan School of Accounting Guangdong University of Foreign StudiesGuangzhouGuangdong510006China School of Accounting Guangdong University of Finance&EconomicsGuangzhouGuangdong510320China College of Management Zhongkai University of Agriculture and EngineeringGuangzhouGuangdong510225China

Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International financial Reporting Standards(IFRS)and how other comprehensive income(OCI)plays important role in ***,this paper provides some references for policymaker to standardize financial instruments standard.

关键词： financial instruments Accounting treatment Other comprehensive income

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The Relationship Between financial Reporting Standards （FRS） 139 and Audit Pricing： The Case of Malaysia

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Journal of Modern Accounting and Auditing 2013年第5期9卷 641-649页

作者： Najihah Marha Yaacob MARA University of Technology Selangor Malaysia

This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, financial Reporting Standards （FRS） 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares （GLS） suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.

关键词： audit fees financial Reporting Standards (FRS) 139 Malaysia financial instruments panel dataanalysis

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Institutions and accounting standard transformation:Observations from Japan

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China Journal of Accounting Research 2014年第1期7卷 51-64页

作者： Naohiro Urasaki Faculty of Business Administration Kinki University

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

关键词： Single set of accounting standards IFRS financial instruments Substance over form Fair value Dichotomy of accounting systems Accounting standards for SMEs

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Transition Effects from the Initial Adoption of IFRS 9 by Italian and German Blue Chip Companies

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Journal of Modern Accounting and Auditing 2020年第11期16卷 467-484页

作者： Knut Henkel Marvin Bürger University of Applied Sciences Emden/LeerEmdenGermany NORD/LB Norddeutsche Landesbank-Girozentrale- HanoverGermany

For the financial years from 2018,the new standard for accounting of financial instruments,IFRS 9,was applicable for the first *** questions arose in connection with the *** example,how high would the resulting transition effect be on equity?Another aspect related to the question of the extent to which the fair value measurement(through profit or loss)would *** is also of interest whether the previously presented IFRS 9 changes are classifiable as being *** the analysis of the financial statements of FTSE MIB and DAX 30 companies that were prepared for the first time in accordance with IFRS 9 in the year 2018,answers are given in this article to the aforementioned questions and a comparison is made regarding the extent to which national differences or commonalities *** the overall view of the absolute change in equity,for the FTSE MIB companies,a mean value of€-3.03 million was calculated and for the DAX 30 companies,€-34.29 *** equity ratio(median),however,only declined marginally in percentage points with the FTSE MIB companies(-0.07),as well as with the DAX 30 companies(-0.02).With regard to the migration of financial assets,it has been shown that the accounting and measurement of more than 90%of financial assets of the FTSE MIB and DAX 30 companies have not *** the rest,the measurement net at fair value(through profit or loss)increased in both stock exchange *** all changes to equity,the FTSE MIB,as well as DAX 30 companies,can be classified as *** extent to which the expansion of the measurement of financial instruments,which are measured at the fair value(through profit or loss)can be material,will ultimately depend on the individual case,in view of the future IFRS financial *** then depends on how high the actual change in fair value(through profit or loss)of these holdings is in a period in an individual case,in absolute and relative terms—for example,in propo

关键词： IFRS 9 financial instruments transitions effects DAX 30 FTSE MIB

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Economic Factors in the Use of Renewable Energy Sources in Kazakhstan

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Journal of Agricultural Science and Technology(B) 2015年第2期5卷 129-134页

作者： Gaukhar Seitkhamzina Department of Economy and Management Almaty Academy of Economy and Statistics Almaty 050006 Kazakhstan

The purpose of this research was to study economic incentives to use renewable energy sources in the Republic of Kazakhstan and to give suggestions for production and circulation of the ＂green＂ certificates as a new financial instrument. The author analyzed European Union and Kazakhstani experience of economic incentives to reduce emissions and introduction of renewable energy sources. As a result of conducted research, the proposal to produce and circulate new financial instruments in Kazakhstan is made; as well as economic and environmental factors of renewable energy sources in the Republic of Kazakhstan are defined.

关键词： Renewable energy sources financial instruments "green" certificates "green" economy.

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