EBA Consultation on reporting financial information using GAAP (ITS on proposed amendments to FINREP IFRS due to IFRS 9)

These draft ITS are on the reporting of financial information for institutions using IFRS (FINREP IFRS). The proposed amendments follow the finalisation of IFRS 9 by the IASB in July 2014 and aim at collecting early industry views on changes that IFRS 9 would trigger to FINREP.