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Final Report on Guidelines on uniform disclosure of IFRS9 transitional arrangements (EBA-GL-2018-01).pdf
Final Report on Guidelines on uniform disclosure of IFRS9 transitional arrangements (EBA-GL-2018-01)
EBA publishes final Guidelines on disclosure requirements of IFRS 9 transitional arrangements
The European Banking Authority (EBA) published today its final Guidelines on disclosure requirements of IFRS 9 or analogous expected credit losses (ECLs) transitional arrangements. The guidelines specify a uniform disclosure template institutions shall use when disclosing the information on own funds, capital and leverage ratios, with and without the application of transitional arrangements for IFRS 9 or ECLs. The aim of these Guidelines is to ensure consistency and comparability of the data disclosed by institutions during the transition to the full implementation of the new accounting standard and to foster market discipline.