'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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In this issue:
- IASB activities affecting banks: We look at new standards issued by the IASB during the second quarter that address the accounting requirements for consolidation and fair value measurement; and provide a summary of recent decisions made by the IASB impacting banking-related standards.
- Regulation in action: Dodd-Frank potential accounting considerations: As US regulators and lawmakers continue to embark on one of the largest rule-making phases in US history, we analyse the potential accounting considerations of selected draft proposals issued to date.
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