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VAŠÍČKOVÁ, V. IFRS 9 – impact on non-bank entities. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on influence of IFRS 9 on non-bank entities. Classification, measurement, impairment is described in the first part of thesis. Then comparation of IAS 39 and IFRS 9 are performed. In second part of thesis there is performed impact of IFRS 9 on selected non-bank entities – financial instruments of selected entities are classified and measured according IFRS 9 and there is calculated expected credit loss. Impact is quantified using percentual changes in assets and liabilities. |
