IFRS 9 AND ITS BEHAVIOUR IN THE CYCLE
The new research paper of Oľga Pastiranová and Jiří Witzany investigates the procyclical behavior of IAS 39 and IFRS 9 provisioning rules during the economic cycle.
The new research paper of Oľga Pastiranová and Jiří Witzany investigates the procyclical behavior of IAS 39 and IFRS 9 provisioning rules during the economic cycle.