- Tytuł:
-
Wpływ przyjętej metody wyceny papierów wartościowych dłużnych na wynik finansowy banku
The Impact of the Adopted Valuation Method of Debt Securities on the Banks Financial Result - Autorzy:
- Wielgórska-Leszczyńska, Joanna
- Powiązania:
- https://bibliotekanauki.pl/articles/591833.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Papiery dłużne
Papiery wartościowe
Wynik finansowy
Debt securities
Financial performance
Securities - Opis:
- Financial instruments, including debt securities represent an important group of the bank's assets. The bank classifies purchased debt securities into a specific category, taking into consideration the purpose of a particular security (benefit gained in the short or long term). This classification is made for the needs of valuating financial asset after initial recognition, that is valuation at the balance sheet date and recognition of the valuation effects (gains and losses) in the books of accounts as well as their presentation in the financial statements. Therefore, in the essay it has been demonstrated that the valuation method of debt securities adopted by the bank affects financial result. Particularly important is their valuation at amortized cost using the effective interest rate in the context of introduction (IFRS 9) of the new model of valuation and new method of impairment calculation based on expected losses rather than losses incurred, as it was previously. Reclassification of debt securities (due to changes in the business model) measured at fair value as well as at amortized cost, is also relevant for the financial result.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 404-413
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł