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Looking beyond the numbers - Review of banks’ annual reports

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A drain on resources? — The impact of IFRS 9 on banking sector regulatory capital
25 Nov 2016
This paper is intended to help banks take the first step towards understanding the impact of IFRS 9 accounting rules on their regulatory capital position.
IFRS 9: the challenges for Securitisation entities
05 Jul 2016
The introduction of IFRS 9 'Financial Instruments' will create new challenges for securitisation entities. Whilst there is a significant financial reporting impact, other stakeholders in the securitisation market need to consider the wider business challenges. In this publication we set out some of the key considerations for securitisation market participants, specifically focusing on SPE financial reporting.
The implementation of IFRS 9 impairment requirements by banks
17 Jun 2016
The Global Public Policy Committee (GPPC) have issued a report on the implementation of IFRS 9 impairment requirements by banks. The paper is structured in a way to assist the two key groups within a bank that will be instrumental in ensuring a high-quality implementation of IFRS 9 'Financial instruments'.
Press release on the publication of 'The implementation of IFRS 9 impairment requirements by banks'
17 Jun 2016
On 17 June 2016, the Global Public Policy Committee (GPPC) issued a report titled 'The implementation of IFRS 9 impairment requirements by banks'.
Addressing the Basel Committee’s Guidance on Expected Credit Losses
09 May 2016
Much awaited by the banking industry, the Basel Committee issued its final Guidance on Credit Risk and Accounting for Expected Credit Losses in December 2015. In this publication, we present a snapshot of what we think are the most challenging elements for banks and those charged with governance. We also share our view on some of the most important milestones in delivering this guidance leading up to January 2018.
What the new Enhanced Disclosure Task Force report means for banks
08 Dec 2015
In the wake of the financial crisis, the G20 asked the IASB to revise accounting requirements so that financial institutions’ expected credit losses were captured as well as losses that had been incurred. The Financial Stability Board (FSB) also established the Enhanced Disclosure Task Force, a group comprising banks, analysts, investors and auditors. Banks should consider the Enhanced Disclosure Task Force (EDTF) guidance for their next annual reports. Those with December year ends should act quickly to ensure appropriate implementation. In particular, banks' Chief Accountants need to consider their implementation projects in the light of the new recommendations to ensure that the appropriate data are available for their expected credit loss disclosures.
Need to know — The Greek debt crisis: Financial reporting implications for 30 June
27 Jul 2015
This newsletter outlines the financial reporting implications of the Greek debt crisis and the main issues preparers should consider in their IFRS financial statements as at 30 June 2015.
Responding to the EDTF recommendations: A review of 2012 year end reporting
13 Jul 2013
This publication from Deloitte (UK) reviews the implementation of the 32 recommendations included in the Enhanced Disclosure Task Force (EDTF) Report ‘Enhancing the Risk Disclosure of Banks’ by banks that were members of the EDTF Working Group . The report also highlights examples of good practice for others to consider in their 2013 planning.
Directors alert 2013 — Lead or be led: Time to take advantage of the new business reality
29 Jan 2013
This publication from the Deloitte Global Center for Corporate Governance focuses on the important role that boards of directors have to play in helping their organisations determine how to respond to the new operating environment in place since the global financial crisis.
Promoting stability — Insights into new recommendations for banks' risk disclosures
05 Nov 2012
Deloitte (United Kingdom) has published a newsletter discussing the Financial Stability Board's Enchanced Disclosure Taskforce (EDTF) report 'Enchancing the Risk Disclosures of Banks'.

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