NASDAQ OMX Baltic listinguojamų įmonių finansinės atskaitomybės pokyčiai finansinių instrumentų apskaitai pradėjus taikyti 9-ąjį TFAS
Canges in Financial Reporting of Companies Listed in NASDAQ OMX Baltic After the Transition to IFRS 9
Author(s): Renata Legenzova, Indrė BernotaitėSubject(s): Economy, Financial Markets
Published by: Vytauto Didžiojo Universitetas
Keywords: Financial instruments; Financial assets; Financial liabilities; IAS 39; IFRS 9; Financial reporting;
Summary/Abstract: This paper aims to evaluate what changes in the financial reporting of financial instruments across companies listed on the NASDAQ OMX Baltic were triggered by transition to IFRS 9. Conducted content analysis revealed that transition to IFRS 9 did not make any significant and material changes neither to the classification and measurement of financial instruments nor to the numerical values of financial instruments and financial position of the companies. Therefore transition to IFRS 9 should have not affected decisions of the users of financial information.
Journal: Taikomoji ekonomika: sisteminiai tyrimai
- Issue Year: 15/2021
- Issue No: 1
- Page Range: 63-79
- Page Count: 17
- Language: Lithuanian