- 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.
If you would like further information on any of the matters discussed in this issue please contact Trevor Hoole.