THE BUSINESS MODEL AND FINANCIAL ASSETS MEASUREMENT

Ileana Nicula

Revista Economica, 2012, vol. Supplement, issue 4, 467-472

Abstract: The paper work analyses some aspects regarding the implementation of IFRS 9, the relationship between the business model approach and the assets classification and measurement. It does not discuss the cash flows characteristics, another important aspect of assets classification, or the reclassifications. The business model is related to some characteristics of the banks (opaqueness, leverage ratio, compliance to capital, sound liquidity requirements and risk management) and to Special Purpose Entity. The work paper presents some examples concerning the IFRS 9 implementation, highlighting the idea that the new standard stresses the importance of professional judgement, being helpful in accounting policy.

Date: 2012
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