国际财务报告准则变化对银行业的影响。针对首席财务官的更新版本.pdfVIP

Banking and capital markets IFRS changes impacting the banking industry An update for the CFO Second edition (May 2013) Introduction Financial institutions reporting under International Financial Reporting Standards (IFRSs) continue to face a steady flow of new standards and interpretations. The IFRS changes range from minor modifications to significant amendments of fundamental principles. These changes will affect many different areas of financial reporting, including the introduction of extensive disclosure requirements, financial statements presentation, and how particular elements are recognised and measured. The changes will also likely impact information systems and processes, as well as the regulatory capital of many banks. Furthermore, the changes may impact business decisions, such as which financial products to offer, the creation of joint arrangements or the structuring of particular transactions. The challenge for preparers will be to gain an understanding of the requirements, evaluate the implications, consider the timing of adoption, and plan for timely implementation of the changes. This publication provides an overview of both finalised and forthcoming changes in standards, based on standard setting developments through 31 May 2013, that are of particular significance for banks. It is not intended to cover all chang