EBA Report on results from the 2nd EBA IFRS9 IA.pdf
EBA Report on results from the 2nd EBA IFRS9 IA
EBA Report on results from the 2nd EBA IFRS9 IA
Consultation Paper on Guidelines on disclosure requirements on IFRS 9 transitional arrangements (EBA-CP-2017-11)
The European Banking Authority (EBA) launched today a consultation on a set of Guidelines specifying a uniform format for the institutions’ disclosure requirements of IFRS 9 and analogous expected credit losses (ECLs) transitional arrangements. The Guidelines aim at increasing consistency and comparability of the information disclosed by institutions during the transition to the full implementation of the new accounting standard, and at ensuring market discipline. The consultation runs until 13 September 2017.
The European Banking Authority (EBA) published today a Report including some qualitative and quantitative observations of its second impact assessment of IFRS 9. This exercise, which follows up on the first impact assessment published in November 2016, has confirmed the EBA’s initial observations on the stage of preparation for the implementation of IFRS 9 and the estimated impact of IFRS 9 on regulatory own funds.