AQR manual

Topic area:
Status: 22.05.2023 |
Archived
Initiative
Official name
Asset Quality Review - Phase 2 Manual
Type
Manual
Level 3 / Other
Initiator
ECB
Submitted
11.03.2014
Doc. code
-
Summary
Status
Status

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Current version
Updated version
16.05.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Prepayment Features with Negative Compensation (Amendments to IFRS 9) (binding, Amendment, EU)
EU endorsement of IFRS 9 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Uniform disclosure under IFRS 9 transitional arrangements (binding, EU)
Annual Improvements 2018-2020 (non-binding, INT)
Interest Rate Benchmark Reform (Amendments to IFRS 9. IAS 39 and IFRS 7) (non-binding, INT)
Implementation of IFRS 9: Financial Instruments (non-binding, EU)
Transitional arrangements and credit risk adjustments due to IFRS 9 (non-binding, EU)
Single issues of accounting for financial instruments under IFRS 9 (binding, DE)

Source: ECB, Asset Quality Review - Phase 2 Manual, 2023