Risks of Developments in International Accounting Standards for Financial Instruments

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000890" target="_blank" >RIV/26138077:_____/14:#0000890 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Risks of Developments in International Accounting Standards for Financial Instruments

Popis výsledku v původním jazyce

As a result of the worsening credit ratings of clients during the recession there has been an increase in certain parameters of bank credit risk. Banks must create adjustment items in relation to these losses. Adjustment items and expected credit lossesreduce the reported net economic result during the periods when the adjustment items are recognised. The purpose of this article is to point out potential risks for small and mid-sized companies in connection with the development of International Financial Reporting Standards (IFRS), mainly in relation to financial instruments, which could include mainly the risk of not obtaining credit financing due to a credit rating change. This article also examines the impacts of changes to European accounting legislation in general and points out the loss of trustworthiness of financial reports as well as political influences and pressure on accounting.

Název v anglickém jazyce

Risks of Developments in International Accounting Standards for Financial Instruments

Popis výsledku anglicky

As a result of the worsening credit ratings of clients during the recession there has been an increase in certain parameters of bank credit risk. Banks must create adjustment items in relation to these losses. Adjustment items and expected credit lossesreduce the reported net economic result during the periods when the adjustment items are recognised. The purpose of this article is to point out potential risks for small and mid-sized companies in connection with the development of International Financial Reporting Standards (IFRS), mainly in relation to financial instruments, which could include mainly the risk of not obtaining credit financing due to a credit rating change. This article also examines the impacts of changes to European accounting legislation in general and points out the loss of trustworthiness of financial reports as well as political influences and pressure on accounting.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

??????????? (Controlling)

ISSN

1998-6157

e-ISSN

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Svazek periodika

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Číslo periodika v rámci svazku

1/51

Stát vydavatele periodika

RU - Ruská federace

Počet stran výsledku

5

Strana od-do

46-50

Kód UT WoS článku

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EID výsledku v databázi Scopus

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