Revised financial reporting guidelines from CEBS
Dec 15, 2009
The Committee of European Banking Supervisors has published revised guidelines on financial reporting (FINREPrev2).
IAS/IFRS amendments. In order to avoid redundant and costly IT system changes CEBS will take into account agreed changes to IAS/IFRSs before starting implementing the revised FINREP framework (in particular, the recent IASB project on IAS 39 replacement and the proposal on IAS 1). A dedicated team consisting of accounting and reporting experts will monitor IASB proposals in order to assess the impacts on the FINREP framework. The revised guidelines on financial reporting will be reviewed in due course to take account of changes that are agreed in the future.
- CEBS Revised Guidelines on Financial Reporting (FINREPrev2) (PDF 311k)
- FINREP Templates Developed by CEBS (XLS 305k)
- Press Release (PDF 157k)
- Feedback Statement from CEBS Consultation (PDF 133k)