Model szacowania utraty wartości instrumentów finansowych w założeniach MSSF 9 – rachunkowość czy inżynieria finansowa?
A model for estimating the loss of value of amortised cost financial instruments as per the accounting standards requirements 9 IFRS − accounting or f

Summary/Abstract: From 2015 onwards the current international accounting standard IAS 39 Financial Instruments: Recognition and Measurement is to be replaced by IFRS 9 Financial Instruments. The currently existing amortized cost valuation model relates primarily to portfolios of credit, taking into account the losses resulting from past events and current circumstances (ex post), but not allowing for the adjustment of highly probable future losses (ex ante). The article discusses the draft rules of valuation for the upcoming reporting standard and identifies the risks associated with the possibility of creating valuations of financial instruments based on subjective opinions of future losses in the loan portfolios of the institutions concerned.

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