Our Guide to annual financial statements – Illustrative disclosures for banks has been updated to reflect early application of IFRS 9 Financial Instruments.
As with other complex standards, the interpretation of IFRS 9’s requirements is subject to ongoing discussions. This guide does not intend to pre-empt this process, but aims to help banks implement IFRS 9, by guiding them through the decision-making process needed to prepare the required disclosures. Read more. (Subscription required.)
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