Global IFRS Banking Survey – Q1 2012 A changing landscape
Deloitte has issued its Second Global IFRS Banking Survey – Q1 2012 A changing landscape. The survey highlights the views of 56 major banking groups on accounting change. The survey focuses on the implementation challenges of IFRS 9, including both the impairment proposals and classification and measurement, as well as the challenges of implementation of the new standards, IFRS 10, 12 and 13. The survey also summarises the views of banks on the wider implications of accounting change to regulatory capital, loan pricing, and canvasses views on convergence and the timetable for adoption of IFRS 9.
Deloitte will continue its series of surveys to capture the views of the banking industry over the coming months and years as the proposals become finalised and the implementation challenges develop.
- The first survey conducted in August 2011: IFRS 9 Impairment Survey 2011 – A changing landscape
- Our Financial Instruments – Impairment project page