Your essential guide to disclosures for banks
Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards by illustrating one possible format.
Our illustrative disclosures 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 Standards. The 2021 edition (PDF 2.9 MB) reflects standards in issue at 30 November 2021 that are required to be applied by an entity with an annual period beginning on 1 January 2021.
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Climate change and financial reporting
All banks are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy.
Our Climate change financial reporting resource centre provides FAQs to help companies identify the potential financial statement impacts for their business.
COVID-19 pandemic and financial reporting
The COVID-19 coronavirus pandemic continues to impact companies in different ways depending on the industry and economic environment in which they trade. Investors and regulators continue to pay specific attention to this topic.
Our COVID-19 financial reporting resource centre includes articles, blogs and podcasts to help you better understand the accounting and disclosure implications of the COVID-19 pandemic for your company.