Silvia Schütte works at the Association of German Banks in the Banking Supervision and Accounting team, among other assignments. Macroprudential supervision is one of her key remits. An expert on the subject, she has taken the time to answer three fundamental questions about this complex topic.

3 answers to 3 questions: macroprudential instruments

The German Banking Industry Committee (GBIC) welcomes the IASB's 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

Comments on Amendments to the Classification and Measurement of Financial Instruments

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

Paper: „Business Combinations — Disclosures,  Goodwill and Impairment&quot;

Silvia Schütte works at the Association of German Banks in the Banking Supervision and Accounting team, among other assignments. Macroprudential supervision is one of her key remits. An expert on the subject, she has taken the time to answer three fundamental questions about this complex topic.&nbsp

The German Banking Industry Committee (GBIC) welcomes the IASB's 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 n

The German Banking Industry Committee welcomes the IASB's 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 b

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

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

Accounting

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3 answers to 3 questions: macroprudential instruments

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