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COVID-19 disclosure quality in European banks' financial statements

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29 Nov 2021

A study published as part of the working paper series of the European Banking Institute (EBI) looks at COVID-19 disclosures in half-year and year-end financial statements 2020 of European banks.

ESMA, EBA, IOSCO and IASB communicated in the second quarter of 2020 their expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision-useful information to stakeholders. The aim of the study was to examine the extent to which banks fulfilled the disclosure expectations communicated by the relevant professional institutions.

The papers of the EBI working paper series are available on SSRN. Please click to access the COVID-19 study here.

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