采用《国际财务报告准则第 9 号》对罗马尼亚信贷机构财务业绩和可持续性的影响

IF 1.3 4区经济学 Q3 ECONOMICS

Eastern European Economics Pub Date : 2024-06-18 DOI:10.1080/00128775.2024.2368031

Veronica Grosu, Liliana Ionescu-Feleagă, Anamaria-Geanina Macovei, Marius-Sorin Ciubotariu, Elena Hlaciuc, Marian Socoliuc, Corina Petrescu

引用次数: 0

摘要

本文旨在量化《国际财务报告准则》（IFRS）第9号就金融工具的确认和计量所制定的政策的影响，并得出结论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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This paper aims to quantify the impact of the policies established by IFRS (International Financial Reporting Standards) 9 regarding the recognition and measurement of financial instruments and der...

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来源期刊

Eastern European Economics ECONOMICS-

CiteScore

2.20

自引率

9.10%

发文量

期刊介绍： Eastern European Economics publishes original research on the newly emerging economies of Central and Eastern Europe, with coverage of the ongoing processes of transition to market economics in different countries, their integration into the broader European and global economies, and the ramifications of the 2008-9 financial crisis. An introduction by the journal"s editor adds context and expert insights on the articles presented in each issue.