#3098. Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript4500 $

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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article explored the implications and challenges of the new amendment to International Financial Reporting Standards (IFRS) 9 in Malaysia from the point of view of regulators, auditors, accountants and academics of Malaysian Islamic financial institutions. The results show that IFRS 9 strengthens International Financial Reporting Standards 39 in terms of relevance and reliability, recognition of financial instruments and definition of business models.
Keywords:
IFRS 9; Islamic financial institutions; Malaysia; Recognition criteria; Relevance; Reliability

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