Details

  • Industry: Financial Services, Banking & Finance
  • Type: Business and industry issues, Publication series, Regulatory update
  • Date: 1/25/2012

The Bank Statement - Issue 4 - January 2012 

The Bank Statement was developed by KPMG's International Standards Group and IFRS banking professionals around the KPMG network. This quarterly newsletter brings together current IFRS issues facing banks.

The Bank Statement - Issue 4 - January 2012
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In this issue, we:

 

  • Consider the regulatory proposals around central counterparties for over-the-counter derivatives transactions in the context of the related accounting complexities
  • Look at the increased risk surrounding sovereign debt, together with associated impairment, disclosure and other measurement considerations
  • Review and provide insights on the IASB’s fourth quarter activities, including the release of the final offsetting amendments and the decision to reopen parts of IFRS 9.
 
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