Simulation of Impacts of Changing in the International Standard of Financial Instruments (IFRS 9) in the Major Brazilian Banks

Simulation of Impacts of Changing in the International Standard of Financial Instruments (IFRS 9) in the Major Brazilian Banks

This article aimed to verify the impact of changes in the net profit and their respective volatilities resulting from changes of the international standard of financial instruments, from IAS 39 to IFRS 9, in regard to aspects: (i) the future change in the methodology of the impairment calculated e (...

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Bibliographic Details
Main Authors: Samir Sayed, Ênio Bonafé Mendonça de Souza, Jorge Andrade Costa, Gustavo Raldi Tancini
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2013-04-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
IFRS 9
IAS 39
Impairment
Financial Assets
Banks.
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1644/1465

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http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1644/1465

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