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Banking & Capital Markets — Accounting and Financial Reporting Update (2018)

Published on: 19 Dec 2018

The 2018 edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the banking and capital markets sector. Among other topics, the publication covers (1) the discussions by the FASB’s credit losses transition resource group (TRG) of certain implementation issues related to the guidance on measurement of credit losses on financial instruments, (2) the issuance of guidance related to the inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) rate as a benchmark interest rate for hedge accounting purposes, and (3) continued work by the various standard setters on issues related to implementation of the new leasing standard.


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