Vykazování znehodnocených dluhových finančních aktiv dle IFRS 9

This thesis deals with the reporting of credit-impaired debt financial assets under IFRS 9, which attempts to meet the need to best predict the risk of impairment of financial assets held by banks and to alert users of financial statements to financial assets where impairment is evident. Its main objective is to describe selected more complex areas of reporting of these instruments, both from a financial reporting perspective in general and, to a lesser extent, from an information technology perspective. The thesis also identifies selected problem areas associated with the reporting of these instruments, such as the recognition of interest income arising from credit-impaired debt financial assets, the area of reporting of purchased or originated credit-impaired financial debt assets, and finally, the definition of default under the guidance on the management of non-performing exposures, which is closely linked to impaired assets, and its potential impact on the reporting of debt financial instruments.