EFRAG has published a questionnaire to explore alternative accounting treatments for long-term equity instruments under IFRS.

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Accounting

The German Banking Industry Committee (GBIC) welcomes the IASBs approach to address the concerns expressed by stakeholders in the context of the Post-Implementation Review (PIR). Particularly with regard to the ESG issue, we consider it very important that IFRS 9 remains principles based and that no

Comments on Amendments to the Classification and Measurement of Financial Instruments

The German Banking Industry Committee welcomes the IASBs proposed approach of not initially recognising deferred taxes resulting from the OECD minimum taxation, but to make corresponding disclosures in the notes. However, the German Banking Industry considers the disclosure requirements mentioned by

Proposed Amendments to IAS 12: International Tax Reform – Pillar Two Model Rules

In March 2020 the IASB published the discussion paper Business Combinations - Disclosures, Goodwill and Impairment (DP/2020/1). This discusses possible improvements to the information on business combinations and, if necessary, far-reaching changes to the existing regulations on the treatment of goodwill. The German Banking Industrie Committee (GBIC) is, among others, basically in favour of a scheduled amortization of goodwill.

Paper: „Business Combinations — Disclosures,  Goodwill and Impairment

The IASB proposes changes in the structure and content of the main financial statements in the standard draft.

IASB Exposure Draft ED/2019/7 General Statement Presentation

The proposed changes (phase 2 of the IASB project) are intended to mitigate the effects that replacing an existing reference interest rate with an alternative interest rate will have on financial reporting at the time of the replacement.

IASB Exposure Draft ED/2020/1 on Benchmark reform (Phase 2)

GBIC has answered the European Central Bank consultation on changes to Regulation (EU) No 1071/2013 of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector.

Comments on monetary financial institution balance sheet statistics

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German Banking Industry Committee | Bankenverband

German Banking Industry Committee

EFRAG consultation on Equity Instruments – Research on Measurement | Bankenverband

EFRAG consultation on Equity Instruments – Research on Measurement

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Comments on Amendments to the Classification and Measurement of ...

Proposed Amendments to IAS 12: International Tax Reform – Pillar Two ...

Paper: „Business Combinations — Disclosures, Goodwill and Impairment

IASB Exposure Draft ED/2019/7 General Statement Presentation

IASB Exposure Draft ED/2020/1 on Benchmark reform (Phase 2)

Comments on monetary financial institution balance sheet statistics