Article

Global IFRS Banking Survey:

Still far from land

The survey covered newly effective accounting standards IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities, and IFRS 13 Fair Value Measurement and IFRS 9 Financial Instruments, which is expected to become effective in 2015.

Global IFRS Banking Survey: Still far from land?

Key findings from survey inlcude awareness and high-level impact of regulation, IFRS 9 timetable, endorsement and convergence; classification and measurement; impairment accounting; general hedge accounting; macro hedge accounting; impact on financial statements; implementation; and IFRS 10, 12 &13

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