The expected credit loss model in IFRS 9 - Exploring the construction of compliance
Short title: Compliance with IFRS 9
Supported by the Jubilee Fund of the Austrian National Bank (Project No. 18697)

Content of the research project

The project examines the social process of how accounting standards that require interpretation are implemented in practice in accordance with the standards. Specifically, the project focuses on the application of the regulations on the impairment of financial instruments in accordance with IFRS 9 at banks. By using qualitative empirical methods, the role of different actors (users, consultants, auditors, enforcers, regulators) and the influence of the different orientation of IFRS (decision-useful capital market information) and banking regulation (financial market stability) on accounting decisions will be analyzed. The project results should contribute to IFRS research and have implications for practice and standard-setting.

We would like to thank the OeNB's Anniversary Fund for its support. Further information here: https://www.oenb.at/Ueber-Uns/Forschungsfoerderung/Jubilaeumsfonds.html

Publications of the project:

• Preller, Niklas; Pelger, Christoph (2023): Risikovorsorge nach IFRS 9 bei österreichischen Banken - Eine empirische Analyse der Geschäftsjahre 2018-2022. RWZ - Zeitschrift für Recht & Rechnungswesen, 12/2023, S. 374 - 380. LexisNexis