Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (English)

The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking sector financial statements. This guide aims to enable prudential supervisors to form an understanding of a bank’s business drivers, risks, and critically evaluate the quality of financial assets and the related provisions for credit losses using...

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Author

Frerejacque,Pascal Francois Camille Alain;

Wells,Michael John Cuthbert;

Dasgupta,Kumar Kanti;

Reichardt,Kora Di;
Document Date
2023/01/17
Document Type
Report
Report Number
179424
Volume No
1
Country
Europe and Central Asia,
Region
Europe and Central Asia,
Disclosure Date
2023/01/17
Disclosure Status
Disclosed
Doc Name
Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors

Language

English

Rel. Proj ID

7E-Strengthening Auditing and Reporting in Countries of the Eastern Partnership (STAREP) -- P133467

Major Sector

FY17 - Financial Sector

Theme

FY17 - State-owned Enterprise Reform and Privatization,FY17 - Financial Stability,FY17 - Financial Sector oversight and policy/banking regulation & restructuring,FY17 - Public Finance Management,FY17 - Structural Transformation and Economic Diversification,FY17 - Public Administration,FY17 - Domestic Revenue Administration,FY17 - Economic Growth and Planning

Sector

FY17 - Public Administration - Financial Sector

TF No/Name

TF016962-STAREP (EU) - Component 5 - Country-level Implementation Support,TF0A9548-STAREP activities

Topics

Accounting and Reporting,Banking Institutions,Financial Reporting System,Public Accounting System,

Unit Owning

EFI-ECA-GOV-FM & PS-1 (EECG1)

Originating Unit

ECCAT - World Bank Office: Vienna

Version Type

Final

Product Line

Advisory Services & Analytics

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Citation

Frerejacque,Pascal Francois Camille Alain; Wells,Michael John Cuthbert; Dasgupta,Kumar Kanti; Reichardt,Kora Di.

Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099000301172327083

Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (English)

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