Lars F. Thiel

Frankfurt School of Finance & Management

Adickesallee 32-34

Frankfurt am Main, 60322

Germany

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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

European Banking Institute Working Paper Series 2019 – no. 48
Number of pages: 102 Posted: 03 Oct 2019
Edgar Loew, Lisa E. Schmidt and Lars F. Thiel
Frankfurt School of Finance and Management gGmbH, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
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Citation 7

Abstract:

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Bank Accounting, Banks, Financial Instruments Accounting, IFRS 9, Impairment, Loan loss provision, Accounting, Auditing