Guidelines on disclosure requirements on IFRS 9 transitional arrangements
- Status: Final and translated into the EU official languages
These guidelines aim to increase consistency and comparability of the information on own funds and capital and leverage ratios disclosed by institutions during the transition to the full implementation of the new accounting standard, and to ensure market discipline.
Summary of document history
Final Report on Guidelines on uniform disclosure of IFRS9 transitional arrangements (EBA-GL-2018-01)
- Status: In force
- Application date:
- Compliance deadline:
Documents
Final Report on Guidelines on uniform disclosure of IFRS9 transitional arrangements (EBA-GL-2018-01)
(301.64 KB - PDF) Last update 16 July 2018
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slSlovenščina (247.48 KB - PDF)
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EBA GL 2018 01-CT GLs on disclosure of requirements on IFRS 9 transitional arrangements
(497.82 KB - PDF) Last update 4 November 2020
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