This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Impact of IFRSs on European credit institutions

  • News default Image

16 Nov 2005

Deloitte IFRS experts in France recently presented the results of their review of the effects of first-time adoption of IFRSs by 15 European financial institutions.

The 78-slide presentation covered:

First-time Adoption of IFRSs by European Credit Institutions

  • Reporting format
  • Content of information published and key messages
  • Impacts on equity, net income, and the Tier One ratio
  • The main impacts by standard
    • Business combinations and goodwill
    • Share-based payment
    • Employee benefits
    • Scope of consolidation
    • Fixed assets and leases
    • Available-for-sale assets
    • Debt/equity
    • Day-one profit
    • Hedging
    • Loan provisioning
    • Insurance
    • Effective interest rate/Treatment of commissions
Click to download the presentation (PDF 610k).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.