A study on the early application of international financial reporting standards of selected listed banks in the Philippines: Its benefits and other effects

• Main Authors: Ignacio, Patrick T., Leonardo, Beatrice Camille G., Miller, Marvin G., Yokoyama, Toshihide A.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Financial statements > Standards > Philippines; Financial statements > Standards
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/7698
• Institution: De La Salle University

This study focused on determining what early adoption of newly issued or amended standards brings to banks. Data collection was done by gathering a list of listed banks in the Philippines that have early applied IFRS 9 from 2009 to 2015. Data from the financial statements of these banks were used to...