Accompanying document Annex 1 in tracked changes.xls
Accompanying document Annex 1 in tracked changes
Accompanying document Annex 1 in tracked changes
Annex 2 of the CP = instructions
Annex 1 of the CP = templates
EBA-CP-2015-23 (CP draft ITS amending FINREP reporting)
Accompanying doc Annex 2 instructions in tracked changes
The European Banking Authority (EBA) launched today a consultation on the reporting of financial information for institutions using IFRS (FINREP IFRS). The proposed amendments follow the finalisation of IFRS 9 by the IASB in July 2014 and aim at collecting early industry views on changes that IFRS 9 would trigger to FINREP. This consultation is distinct from the on-going IFRS 9 endorsement process and does not relate to financial information reported by institutions using national generally accepted accounting practices (GAAP). The consultation will run until 8 March 2016.