EBA Opinion on transitional arrangements and credit risk adjustments due to the introduction of IFRS 9 (EBA-Op-2017-02).pdf
EBA Opinion on transitional arrangements and credit risk adjustments due to the introduction of IFRS 9 (EBA-Op-2017-02)
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EBA launches second impact assessment of IFRS 9 on EU banks
The European Banking Authority (EBA) launched today a second impact assessment of IFRS 9, which builds on the results of its first exercise published on 10 November 2016. The EBA expects that institutions will be able to provide more detailed and accurate insights into their implementation of IFRS 9 as the information provided by the respondents in the first exercise reflected the early stage of implementation.
EBA provides its views on the implementation of IFRS 9 and its impact on banks across the EU
The European Banking Authority (EBA) published today a Report including some qualitative and quantitative observations of its first impact assessment of IFRS 9. This exercise, which helped the EBA understand the way in which institutions are preparing for the application of IFRS 9, also contains some recommendations relevant to the observations as well as some future actions, including the interaction of IFRS 9 with existing prudential requirements.
EBA Report on impact assessment of IFRS9
EBA Report on impact assessment of IFRS9
Guidelines on communication between competent authorities and auditors
Guidelines on communication between competent authorities (EBA-GL-2016-05)_DE.pdf
EBA guidelines establishing requirements for effective communication between EU banking supervisors and auditors of credit institutions to enhance supervisory practices under CRD IV and EU Regulation 537/2014.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_CS.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance supervisory oversight under EU regulations 537/2014 and 2013/36/EU.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_DA.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and auditors conducting statutory audits, ensuring coordinated oversight under EU regulations.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_RO.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations (EBA/GL/2016/05).
Guidelines on communication between competent authorities (EBA-GL-2016-05)_IT.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations 537/2014 and 1093/2010.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_NL.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors conducting financial statement audits under EU regulations (EBA/GL/2016/05).
Guidelines on communication between competent authorities (EBA-GL-2016-05)_SL.pdf
EBA guidelines establishing requirements for effective communication between competent authorities supervising credit institutions and statutory auditors to enhance supervisory oversight under EU regulations 537/2014 and 1093/2010.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_EL.pdf
EBA guidelines establishing requirements for effective communication between supervisory authorities and auditors of credit institutions under EU regulations (CRD IV, Regulation 537/2014) to enhance banking supervision and audit coordination.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_FR.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations (CRD IV, Regulation 537/2014).
Guidelines on communication between competent authorities (EBA-GL-2016-05)_LV.pdf
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations (EBA/GL/2016/05).
Guidelines on communication between competent authorities (EBA-GL-2016-05)_HU.pdf
EBA guidelines establishing requirements for effective communication between competent authorities supervising credit institutions and authorized statutory auditors to enhance supervisory oversight under EU regulations 537/2014 and 2013/36.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_MT.pdf
EBA guidelines (EBA/GL/2016/05) establishing requirements for effective communication between competent authorities, credit institutions, and statutory auditors to enhance supervisory oversight under EU regulations (e.g., Regulation (EU) No 537/2014 and CRD IV).
Guidelines on communication between competent authorities (EBA-GL-2016-05)_SV.pdf
EBA guidelines establishing requirements for effective communication between competent authorities supervising credit institutions and statutory auditors to enhance oversight under EU regulations 537/2014 and 1093/2010.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_LT.pdf
EBA guidelines (EBA/GL/2016/05) establishing requirements for effective communication between banking supervisory authorities and statutory auditors of credit institutions under EU regulations (CRD IV, Regulation 537/2014) to enhance supervisory cooperation.
Guidelines on communication between competent authorities (EBA-GL-2016-05)_ET.pdf
EBA guidelines establishing requirements for effective communication and information exchange between competent authorities, statutory auditors, and audit firms to enhance supervisory oversight of credit institutions under EU regulations (EBA/GL/2016/05).