close
Share with your friends

Banks – Illustrative disclosures

Banks – Illustrative disclosures

Your essential guide to preparing IFRS financial statements for banks.

1000

Related content

KPMG Guides to annual IFRS financial statements for banks 2014 publication image: financial statement and disclosure word cloud

Your essential guides to disclosures for banks

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS. They illustrate one possible format for financial statements prepared under IFRS.

Our guides for banks are based on a fictitious banking group involved in a range of general banking activities, which is not a first-time adopter of IFRS. The 2016 edition (PDF 1.4 MB) shows illustrative disclosures under IAS 39 Financial Instruments: Recognition and Measurement. It reflects standards in issue at 31 December 2016 that are required to be applied by an entity with an annual period beginning on 1 January 2016.

The 2017 supplement (PDF 1.3 MB) to the 2016 edition updates the pre-transition disclosures on the impact of the adoption of IFRS 9 Financial Instruments.

Our guide illustrating early application of IFRS 9 is also available.

Our HKFRS guide gives guidance in respect of Hong Kong incorporated authorised institutions (AI) listed on the Main Board of The Stock Exchange of Hong Kong Limited (SEHK), which are required to prepare their annual reports in accordance with the applicable disclosure provisions of the Main Board Listing Rules of the SEHK (MBLRs) and the Banking (Disclosure) Rules (BDR) made by the Hong Kong Monetary Authority (HKMA) under section 60A of the Hong Kong Banking Ordinance (HKBO). 

© 2020 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited  ("KPMG International"), a private English company limited by guarantee. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.

 

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

Connect with us