AQR manual | Regulatory-Hub

Official name

Asset Quality Review - Phase 2 Manual

Type

Manual

Level 3 / Other

Initiator

ECB

Submitted

11.03.2014

Doc. code

-

Summary

Status

Get a subscription to have access to the whole content.

Current version

Updated version

16.05.2023

Next step

Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope

Relevant for

Get a subscription to have access to the whole content.

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)