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The Bank Statement

The Bank Statement ist ein quartalsweise erscheinender Newsletter der KPMG International Standards Group und IFRS Bankenspezialisten aus dem internationalen KPMG Netzwerk. Der Newsletter bietet Ihnen insbesondere Informationen zu aktuellen bankenspezifischen Entwicklungen in den IFRS und deren Auswirkungen auf die Rechnungslegung.

The Bank Statement Volume 3 / 31.10.2011

  • Discuss the consequences for banks of recently issued disclosure requirements, including those related to structured entities and transfers of financial assets.
  • Look at the interaction between new accounting standards and Basel III capital and liquidity regulations.
  • Highlight that the exception from consolidation for investment funds contained in the newly issued exposure draft is not expected to carry over to most bank parent entities.
  • Discuss the developments in the ongoing financial instruments accounting projects related to offsetting, impairment and hedge accounting.

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The Bank Statement Volume 2 / 31.07.2011

  • IASB activities affecting banks: We look at the new standards issued by the IASB during the second quarter addressing the accounting requirements for consolidation and fair value measurement; and provide a summary of recent decisions made by the IASB impacting banking related standards.
  • Regulation in action: Dodd-Frank potential accounting considerations: As US regulators and lawmakers continue to embark on one of the largest rule making phases in US history, we analyse the potential accounting considerations of selected draft proposals issued to date. 

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The Bank Statement Volume 1 / 30.04.2011

  • IFRS 9 Financial Instruments – how is the standard developing and what does it mean for banks?
  • Exposure Draft: Offsetting Financial Assets and Financial Liabilities –how would the proposals change the reporting?
  • Bank levies – what is currently being proposed and what should banks consider in the area of levy accounting?

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