EBA consults on guidelines on uniform disclosure of IFRS 9 transitional arrangements

July 13, 2017


 The European Banking Authority (EBA) launched today a consultation on a set of Guidelines specifying a uniform format for the institutions’ disclosure requirements of IFRS 9 and analogous expected credit losses (ECLs) transitional arrangements. The Guidelines aim at increasing consistency and comparability of the information disclosed by institutions during the transition to the full implementation of the new accounting standard, and at ensuring market discipline. The consultation runs until 13 September 2017.

Related links:

  • Outline of AxiomSL’s IFRS9 solution