Advanced search
Publication Cover
Accounting in Europe Volume 13, 2016 - Issue 2
Submit an article Journal homepage
1,973
Views
26
CrossRef citations to date
0
Altmetric
Special Section: IFRS 9 Financial Instruments

Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study

Günther GebhardtEmeritus of Accounting and Auditing, Goethe-Universität Frankfurt, Frankfurt am Main, Germany;SAFE Policy Center, Goethe-Universität Frankfurt, Frankfurt am Main, GermanyCorrespondence[email protected]
Pages 169-196 | Published online: 08 Aug 2016

Citations (26)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (6)

Ning Du, Alessandra Allini & Marco Maffei. (2023) How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9. Accounting and Business Research 53:6, pages 699-722.
Read now
Anthony Kyiu & Vincent Tawiah. (2023) IFRS 9 implementation and bank risk. Accounting Forum 0:0, pages 1-25.
Read now
Romain Oberson. (2021) The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence. European Accounting Review 30:5, pages 959-987.
Read now
Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
Read now
Zoltán Novotny-Farkas. (2016) The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. Accounting in Europe 13:2, pages 197-227.
Read now
Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
Read now

Articles from other publishers (20)

Yadira Salazar, Paloma Merello & Ana Zorio-Grima. (2023) IFRS 9, banking risk and COVID-19: Evidence from Europe. Finance Research Letters 56, pages 104130.
Crossref
Matthias Nnadi, Atis Keskudee & Wey Amaewhule. (2023) IFRS 9 and earnings management: the case of European commercial banks. International Journal of Accounting & Information Management 31:3, pages 504-527.
Crossref
Vumani Nkomombini, Karl Oellrich, James Kilbourn, Ruth Weber, Arnold Van der Schyf, Sihle Zondo, Sadiyah Wahab, Tariq Cassim & Gretha Steenkamp. (2023) The accounting treatment of expected credit losses by South African banks during COVID-19. Journal of Economic and Financial Sciences 16:1.
Crossref
Tat'yana Yu. DRUZHILOVSKAYA & Nikolai A. DOBROLYUBOV. (2022) The issues of formation of reporting information on financial assets and financial liabilities of organizations. International Accounting 25:8, pages 903-924.
Crossref
Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón & José Ángel Rivero Menéndez. (2022) Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view. The Journal of Risk Finance 23:4, pages 437-455.
Crossref
V. Quliyev. (2022) PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS. Financial and credit activity problems of theory and practice 1:42, pages 162-172.
Crossref
Alessandro Mechelli & Riccardo Cimini. (2020) The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance 25:4, pages 1241-1266.
Crossref
Tat'yana Yu. DRUZHILOVSKAYA. (2021) Measurement of public sector financial instruments in Russian and international standards systems. International Accounting 24:7, pages 740-760.
Crossref
Walaa Wahid ElKelish. (2021) The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era. Journal of Applied Accounting Research 22:3, pages 465-483.
Crossref
Marziana Madah Marzuki, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli & Wan Amalina Wan Abdullah. (2021) Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective. Journal of Islamic Accounting and Business Research 12:2, pages 239-257.
Crossref
T.Yu. Druzhilovskaya & N.A. Dobrolyubov. (2020) Methodological approaches to accounting for financial instruments: Current issues and advisable solutions. International Accounting 23:6, pages 604-626.
Crossref
Mehmet Maşuk FİDAN. (2019) Ticari Alacaklarda Değer Düşüklüğü–TFRS 9 Finansal Araçlar Standardının Basit Yaklaşımı ve Vergi Usul Kanunu Karşılaştırılması. Muhasebe ve Finansman Dergisi:81, pages 37-58.
Crossref
Tomáš Vaněk & David Hampel. (2017) The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65:2, pages 759-776.
Crossref
Arpit Kumar Parija & Vipul Mathur. (2022) Banking with an Overreaction. SSRN Electronic Journal.
Crossref
Bernhard Eder. (2021) Revisiting the Dualism of Point-in-Time and Through-the-Cycle Credit Risk Measures. SSRN Electronic Journal.
Crossref
Arpit Kumar Parija & Vipul Mathur. (2021) Banking Sector Expectations and Financial Stability. SSRN Electronic Journal.
Crossref
Despoina Ntaikou, Georgios Vousinas & Dimitris Kenourgios. (2021) The expected impact of IFRS 9 on the Greek banking system’s financial performance: theoretical considerations and insights. SSRN Electronic Journal.
Crossref
Albian Albrahimi. (2019) The Impact of IFRS 9 on Banks’ Loan Loss Provisioning. SSRN Electronic Journal.
Crossref
Arndt-Gerrit Kund & Daniel Rugilo. (2018) Assessing the Implications of IFRS 9 on Bank Stress Tests. SSRN Electronic Journal.
Crossref
Noor A. Hashim, Weijia Li & John O'Hanlon. (2016) Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.