IFRS 9 & key changes with IAS 39
by Arta Limani & Arian Meta
published on "The Kosovo Banker" July 2017
"The introduction of new requirements in IFRS 9 Financial Instruments will be a significant change to the financial reporting of banks. It will impact many stakeholders including investors, regulators, analysts and auditors. Given the importance of banks in the global capital markets and the wider economy, the effective implementation of the new standard has the potential to benefit many. Conversely, a low-quality implementation based on approaches that are not fit for purpose has the risk of undermining confidence in the financial results of the banks."
Find the whole publication here.