The International Accounting Standards Board (IASB) issued on December 9, 2021 an amendment to the transition requirements to IFRS 17 (Insurance Contracts), which allows insurers to opt, upon first application of the new standard, for a different way of presenting comparative data on financial assets. The amendment concerns only the transition phase to the new […]
On November 24th, 2021 the European Banking Authority (EBA) published a new report in which it presented the picture that emerged from the activity carried out in the continuous monitoring and control of the implementation of IFRS 9 in the European Union. In addition to the qualitative monitoring of implementation, since mid-2019 the EBA has […]
On October, 14th 2021 the Bank of Italy published No. 644 of the series “Questioni di Economia e Finanza” entitled “The implementation of the IFRS 9 accounting standard in Italy by small banks and financial intermediaries” by Andrea Canton, Tommaso Loizzo and Federico Schimperna. The paper provides the results of an analysis carried out on […]
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