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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Highlights:

 

  • 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.

They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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