Uniform disclosure under IFRS 9 transitional arrangements

Topic area:
Status: 20.03.2018 |
Archived
Key words:
IFRS, Disclosure
Initiative
Official name
Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds
Type
Guidelines
Level 3 / Other
Initiator
EBA
Submitted
13.07.2017
Doc. code
EBA/GL/2018/01
Summary
Status
Status

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Current version
Final version
16.01.2018
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
CRR (binding, Main version, EU)
Level 2
–
Level 3 / Other
AQR manual (binding, EU)
Amendment of disclosure under IFRS 9 transitional arrangements in compliance with the CRR quick fix (binding, EU)

Source: EBA, EBA/GL/2018/01, 2018