The Transition from IAS 39 to IFRS 9 and Its Impact on Financial Performance: Case of a Moroccan Public Financial Institution

Abdallah Bellagdid, Abdelhak Sahibeddine, Imane Britel, Christophe Godowski

2021

Abstract

The following framework provides a thorough insight into the international accounting standards with a particular focus on the one pertaining to the financial instruments IFRS 9 applied and monitored, for instance, by afinancial public institution. It also sheds a light on the procedure that needs to be followed by other entities upon the implementation of a new international accounting standard. The investigation conducted, the methodology used as well as interviews established with the staff of consolidation and calculations practiced has allowed for the elaboration a comparative study between real situation and simulated situation (IFRS 9). Synthetic as well as visual, the study has led us to formulate a detailed and all-encompassing vision on the impact of this transition on the financial performance of the financial group, without omitting the risk aspect relative to this concept represented by prudential supervision.The value of the present research lies to identify the various representations of this new international accounting standard, to propose recommendations for a perfect control and realization of its strategic as well as operational objectives.

Paper Citation

in Harvard Style

Bellagdid A., Sahibeddine A., Britel I. and Godowski C. (2021). The Transition from IAS 39 to IFRS 9 and Its Impact on Financial Performance: Case of a Moroccan Public Financial Institution. In Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB, ISBN 978-989-758-507-4, pages 89-97. DOI: 10.5220/0010448900890097

in Bibtex Style

@conference{femib21,
author={Abdallah Bellagdid and Abdelhak Sahibeddine and Imane Britel and Christophe Godowski},
title={The Transition from IAS 39 to IFRS 9 and Its Impact on Financial Performance: Case of a Moroccan Public Financial Institution},
booktitle={Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB,},
year={2021},
pages={89-97},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010448900890097},
isbn={978-989-758-507-4},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB,
TI - The Transition from IAS 39 to IFRS 9 and Its Impact on Financial Performance: Case of a Moroccan Public Financial Institution
SN - 978-989-758-507-4
AU - Bellagdid A.
AU - Sahibeddine A.
AU - Britel I.
AU - Godowski C.
PY - 2021
SP - 89
EP - 97
DO - 10.5220/0010448900890097