• Service: Audit, IFRS
  • Industry: Financial Services, Capital Markets, Banking
  • Type: Business and industry issue
  • Date: 4/12/2013

IFRS Newsletter: Banking - issue 9, Q1 2013 

The Bank Statement is KPMG’s IFRS Banking Newsletter produced by the International Standards Group and IFRS banking specialists around the KPMG network. It is a quarterly publication that provides updates on IFRS developments directly impacting banks, considers accounting issues affecting the sector, and discusses potential accounting implications of regulatory developments.
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  • The IASB’s long-awaited revised proposals on the impairment of financial assets have been re-exposed for public comment, whereas the issuance of the final general hedging standard will be delayed until the IASB has completed further outreach.
  • Regulators are focusing on forbearance arrangements. We explore the related accounting and disclosure requirements.
  • Amendments to IFRS 9 on classification and measurement can impact banks’ regulatory ratios. We consider some areas of potential interaction between these amendments and certain elements of the Basel III regulatory framework.


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IFRS banking news - Receive newsletters and briefings from KPMG IFRG to update you on accounting and reporting developments in the banking sector. 

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