EFRAG has published a discussion paper where alternative rules for accounting of equity instruments according to IFRS 9 (FV-OCI) are discussed. The GBIC sees currently no need for changes. Possible amendments shall be discussed in course of the future Post Implementation Review (PIR).
March 20 2018
GBIC comments on ESMA’s consultation on disclosure requirements under the STS-Regulation
The European Securities and Markets Authority (ESMA) consulted draft technical standards on disclosure requirements and operational standards under the Securitisation Regulation. Please find the...
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