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Regulation in action: An update on developments in the banking sector

Regulation in action

The Bank Statement is KPMG’s IFRS Banking Newsletter produced by 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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Regulation in action: An update on developments in the banking sector

Highlights in this issue: 

  • Regulation in action: Impact of IFRS 9 Financial Instruments impairment requirements on regulatory capital (see page 13). 
  • How do you compare? This time, we look at disclosures under IFRS 12 Disclosure of Interests in Other Entities about unconsolidated structured entities (see page 9). 
  • The distinction between liabilities and equity: Having finalized its new financial instruments standard earlier this year, the IASB has turned its focus to this long-running source of debate (see page 2). 
  • Macro hedging: The comment period for the IASB’s proposals on macro hedging ended in October 2014. We look at some of the comments received to see how stakeholders responded to the proposals (see page 6). 

For more information on the accounting and regulatory developments in the banking sector, please refer to the KPMG publication IFRS Newsletter: Banking - issue 16, Q4 2014.

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