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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 4, Number 2, Year 2016| THE IMPORTANCE OF IFRS 9 WITHIN ROMANIAN BANKING SECTOR AND THE SECURITIZATION OF BANK ASSETS | 
Download | | Author(s): Alin Emanuel Artene, Maria Moraru, Moise Domil, Oana Bogdan | | DOI: 10.4316/EJAFB.2016.423 | | Abstract: International financial reporting standards and especially the new IFRS 9 standard represents a important change in the business model of the banking sector because moving from a incurred credit loss model to a expected credit loss model translates into fundamentally changing the provisioning g methodology In this paper we aim to answer the question from what's the probability that a default has occurred to what's the probability that a default will occur, to highlight the importance of understanding securitization of banking assets. The economic and financial crisis demonstrated the importance of regulation in the banking sector, regulations which can lead to a better management of risks, balance between loans and deposits and many more. The securitization of banking assets represents a financial innovation which has a long history in the capital markets. IFRS 9 represents the biggest accounting change in the last years in accounting. | | Keywords: IFRS 9, IAS, Assets, Securitization, Regulation, Liquidity, Cash Flow | References:
1. Cojocaru, L., Mate?, D., & Domil, A., Importance Of Current Assets In Management Decisions Of Romanian Entities. European Journal Of Accounting, Finance & Business , No.1, Issue 3, 2014, P. 51.
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*** - O.U.G. Nr. 99 Din 6.12.2006 Privind Institutiile De Credit Si Adecvarea Capitalului Publicat? In M.O. Nr. 1027 Din 27/12/2006 Cu Modific?rile Si Complet?rile Ulterioare;
*** - Legea Contabilit?tii Nr. 82/1991 Republicat? în Anul 2005 Cu Modific?rile Si Complet?rile Ulterioare;
*** - Ordinul B?ncii Nationale A României Nr. 27/2010 Pentru Aprobarea Reglement?rilor Contabile Conforme Cu Standardele Internationale De Raportare Financiar?, Aplicabile InstituTiilor De Credit., Monitorul Oficial, Partea
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