Browsing by Author "Sichirollo, Alberto Emanuele <1991>"

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Browsing by Author "Sichirollo, Alberto Emanuele <1991>"

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  • IFRS 9 “Financial Instruments”: Background, Development and Expected Impact 
    Sichirollo, Alberto Emanuele <1991> (Università Ca' Foscari Venezia, 2015-10-23)
    This work is concerned with the complete version of IFRS 9 “Financial Instruments”. First, the requirements and issues of the preceding Standard IAS 39 “Financial Instruments: Recognition and Measurement” are presented. ...