United States

The Bank Statement - Q4 2017

Jan 22, 2018
From the IFRS Institute

KPMG discusses IFRS issues relevant to the global banking community including the potential effect of US tax reform on 2017 financial statements; recent IASB narrow-scope amendments about prepayment features with negative compensation; possible accounting effects of LIBOR reform; and capital management disclosures made by banks in their 2016 financial statements. The newsletter also discusses the European Banking Authority's final methodology for the 2018 EU-wide stress test.

Read The Bank Statement - Q4 2017