Original title: Výzvy pro IFRS 9 v podmínkách COVID-19 krize
Translated title: Challenges of IFRS 9 under COVID-19 crisis
Authors: Stefanov, Adam ; Pečená, Magda (advisor) ; Teplý, Petr (referee)
Document type: Master’s theses
Year: 2022
Language: eng
Abstract: [eng] [cze]

Keywords: COVID-19; IAS 39; IFRS 9; income smoothing; loan loss provision; procyclicality; COVID-19; IAS 39; IFRS 9; opravná položka; procyklikalita; vyhlazování zisků

Institution: Charles University Faculties (theses) (web)
Document availability information: Available in the Charles University Digital Repository.
Original record: http://hdl.handle.net/20.500.11956/176656

Permalink: http://www.nusl.cz/ntk/nusl-510054


The record appears in these collections:
Universities and colleges > Public universities > Charles University > Charles University Faculties (theses)
Academic theses (ETDs) > Master’s theses
 Record created 2022-10-09, last modified 2023-12-17


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