IFRS 9 for financial institutions : the case for IFRS and FinRep-taxonomies : a conceptual gap analysis
- Publisher: Ahmet Gökgöz
Financial statements -- Standards | Financial institutions -- Accounting | International finance | Gap analysis (Planning)
Manuscript Type: Theoretical Main topic: A tsunami of regulations since the 2013 financial crisis is steering toward’s Europe’s financial service sector. At the same time the accounting standard for financial institutions’ core products the financial instruments will be...