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The German Banking Industry Committee (Die Deutsche Kreditwirtschaft – DK) welcomes the “Post-implementation Review IFRS 9 Financial Instruments Impairment” and notes that the implementation of the impairment rules of IFRS 9 has been a very high effort for the banks. In many banks, IFRS 9 was the la

DK Comments on Post-implementation Review IFRS 9 Financial Instruments Impairment

The European Banking Authority (EBA) launched on 16 May 2022 a public consultation on the draft Implementing Technical Standards (ITS) specifying the requirements for the information that sellers of non-performing loans (NPL) shall provide to prospective buyers, seeking to improve the functioning of

EBA/CP/2022/05 Draft Implementing Technical Standards (NPL Transaction Data Templates)

GBIC has commented on the EBA’s supervisory handbook which sets out expectations for the validation of rating systems that institutions use within the internal ratings based approach (IRBA) to determine their own funds requirements.


GBIC comments on the EBA’s supervisory handbook on the validation of IRB rating systems

The European Banking Authority (EBA) launched a consultation in October 2019 on a new comprehensive technical implementation standard (ITS) for disclosure.

EBA Consultation on Disclousure Pillar III

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

Articles from Ingmar Wulfert

DK Comments on Post-implementation Review IFRS 9 Financial Instruments ...

EBA/CP/2022/05 Draft Implementing Technical Standards (NPL Transaction ...

GBIC comments on the EBA’s supervisory handbook on the validation of ...

EBA Consultation on Disclousure Pillar III

EFRAG consultation on Equity Instruments – Research on Measurement