The Bank Statement - Issue 16, Q4 2014 | KPMG | ID

The Bank Statement - Issue 16, Q4 2014

The Bank Statement - Issue 16, Q4 2014

The Bank Statement is KPMG’s IFRS Banking Newsletter produced by the International Standards Group and IFRS banking specialists around the KPMG network. It is a quarterly publication that provides updates on IFRS developments directly impacting banks, considers accounting issues affecting the sector, and discusses potential accounting implications of regulatory developments.  


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  • Having finalized its new financial instruments standard earlier this year, the IASB has turned its focus to a long-running source of debate: the distinction between liabilities and equity.
  • The comment period for the IASB’s proposals on macro hedging ended in October. We look at some of the comments received to see how stakeholders responded to the proposals.
  • How do you compare? This time, we look at disclosures under IFRS 12 Disclosure of Interests in Other Entities about unconsolidated structured entities.
  • Regulation in action: Impact of IFRS 9 Financial Instruments impairment requirements on regulatory capital.

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