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KPMG毕马威国际财务报告准则的影响银行20112
Impact of Ifrs: BaNKING | 1
KpmG INtErNatIoNaL:
Impact of IFRS:
Banking:
/ifrs
2 | Impact of Ifrs: BaNKING
Contents:
Overview of the International Financial Reporting
Standards (IFRS) conversion process 4
Accounting and reporting 5
financial instruments – classification, measurement,
recognition and derecognition 6
financial instruments – impairment 8
Hedge accounting 9
consolidation and special purpose entities (spEs) 10
Definition of debt versus equity 12
presentation of financial statements and disclosures of
financial instruments 13
Leases 14
Insurance contracts 16
post-employment benefits 17
Ifrs 1 – first-time adoption 18
Systems and processes 20
from accounting gaps to information sources 21
How to identify the impact on information systems 22
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