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FSB issues report to G20

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EFRAG endorsement status report 22 April 2020
22 Apr 2020
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Definition of a Business (Amendments to IFRS 3)' published by the IASB in October 2018.
EFRAG endorsement status report 17 January 2020
17 Jan 2020
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)' published by the IASB in September 2019.
EFRAG endorsement status report 7 January 2020
08 Jan 2020
The endorsement status report has been updated to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected.
EFRAG endorsement status report 11 December 2019
11 Dec 2019
The endorsement status report has been updated to reflect that the European Commission has published a Commission Regulation endorsing the IASB's finalised pronouncement, 'Definition of Material — Amendments to IAS 1 (Presentation of Financial Statements) and IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors)'.
EFRAG endorsement status report 9 December 2019
09 Dec 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Amendments to References to the Conceptual Framework in IFRS Standards'.
EFRAG endorsement status report 18 October 2017
18 Oct 2017
This endorsement status report update reflects that EFRAG published draft endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'. Final endorsement is currently expected in 2018.
Need to know — Task Force on Climate-related Financial Disclosures issues its final report
06 Jul 2017
This newsletter discusses the final report recently issued by the Task Force on Climate-related Financial Disclosures. The recommendations aim to provide investors, asset owners, asset managers, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.
Need to know - Task Force on Climate-related Financial Disclosures releases its Recommendations
21 Dec 2016
A Financial Stability Board (FSB) Task Force has developed a set of voluntary recommendations, compatible with current capital market disclosure requirements, which aim to provide investors, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.
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.

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