The impact of adopting IFRS9on measuring the financial instruments of the listed conventional banks at Damascus Security Exchange (Empirical study)

This study highlights the effects of adopting the International Financial Reporting Standard No. 9 (IFRS9) on measuring the financial instruments of the conventional listed banks at Damascus Security Exchange (DSE) which reached to eleven banks through an analysis of the financial statements of these banks before and after the adoption in two scenarios as follow: 1- To reclassify all available for sale (AFS) financial instruments under the fair value through profit orloss (FVTPL) category as held for trading instruments. 2- To reclassify all debt instruments under amortized costs as held to maturity (HTM) instruments and to reclassify the equity instruments under the FVTPL.