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SFPS bankām

SFPS bankām

Jaunākā informācija par jaunumiem SFPS jomā, kas tieši ietekmē bankas, un regulatīvo prasību potenciālā ietekme uz grāmatvedības uzskaiti.

Jaunākā informācija par jaunumiem SFPS jomā, kas tieši ietekmē bankas.

Accounting change for banks

Our quarterly newsletter, The Bank Statement, brings you an overview of the accounting issues affecting banks.

The biggest accounting development for banks today is likely to be IFRS 9 Financial Instruments, which will have a significant impact on the balance sheet, along with accounting systems and processes. Ongoing deliberations on how to implement IFRS 9’s new impairment model – conducted by the ITG, a discussion forum set up for this purpose by the IASB – will be of particular interest.

The new revenue standard, IFRS 15, will also be high on banks’ agendas, along with other accounting projects – e.g. accounting for dynamic risk management, insurance, distinguishing liabilities and equity, and leases.

And these accounting requirements may be impacted by regulatory requirements, such as those issued by the Basel Committee on Banking Supervision.

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IFRS Newsletter: Financial Instruments

Issue 29 – This IFRS newsletter reports on the IASB's April discussions on financial instruments.

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New leases standard – Introducing IFRS 16

Insight and analysis on the impact of IFRS 16 Leases.

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Banks – Accounting for expected credit losses

Basel Committee issues guidance on credit risk and accounting for expected credit losses.

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Banks – EDTF guidance

Principles on bank disclosures updated to reflect accounting for expected credit losses

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Introducing IFRS 9

IFRS 9 introduces new requirements on classification, measurement and impairment of financial instruments.

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