Elena Barsu (ebarsu@yahoo.com)
Abstract
Standardele Internationale de Raportare Financiara (IFRS) sunt elaborate de Consiliul pentru Standarde Internationale de contabilitate (IASB) si au ca obiectiv de a oferi informatii de inalta calitate, transparente si comparabile in cadrul situatiilor financiare si in alte raportari financiare pentru a ajuta investitorii, alti participanti in petele de capital la nivel mondial si alti utilizatori de informatii financare sa ia decizii de natura economica. Criza financiara globala a demonstrat necesitatea gasirii unor solutii privind comensurarea corecta a riscului de credit . Incepind cu anul 2009, IASB a elaborat principii si modele noi pentru recunoasterea la timp a pierderilor din creditare. Astfel a aparut IFRS 9 – Instrumente financiare care inlocuieste IAS 39 – Instrumente financiare: recunoastere si evaluare. Versiunea IFRS 9 emisa in iulie 2014 inlocuieste toate celelelate versiuni si se aplica efectiv de la 01 ianuarie 2018.
Cuvinte cheie: IFRS, evaluare, derecunoastere, valoare justa, valoarea in timp a banilor, cash flow test, derivative, contabilitatea de acoperire.
JEL Classification: F21, G12
IFRS 9 from project to implementation challenge for the banking system
Abstract
International Financial Reporting Standards (IFRS) are developed by the International Accounting Standards Board (IASB) and aim to provide high quality, transparent and comparable information in financial statements and other financial reporting to help investors, others participants in global capital spots and other users of financial information to make economic decisions. The global financial crisis has demonstrated the need to find solutions for correctly measuring credit risk. Starting with 2009, the IASB has developed new principles and models for timely recognition of credit losses. This is how IFRS 9 – Financial Instruments, which includes IAS 39 – Financial Instruments: Recognition and Measurement. The IFRS 9 version issued in July 2014 replaces all other versions and is effective from January 1, 2018.
Key words: IFRS, valuation, derecognition, fair value, time value of money, cash flow test, derivation, hedge accounting.
JEL Classification: F21, G12
