Banks

As complex, multi-national institutions, it is important for banks to be alert at all times to accounting changes. Beyond IFRS 9 Financial Instruments there are many other aspects of financial reporting that impact this sector, including global benchmark reform and the effects of geopolitical events, natural disasters, climate effects and inflationary pressures.

Our materials will keep you updated on the major issues affecting accounting for banks, providing insights on the latest thinking as well as guidance on the application of IFRS ® Accounting Standards.

Our latest insights

Banks' climate-related disclosures

Benchmarking banks’ climate-related disclosures in the 2023 reporting cycle

Banks – 2023 illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards

Consistency in disclosure of expected credit losses

Recommendations for large banks to enhance ECL disclosures to meet investors’ needs

A closer look

Financial instruments

KPMG insights on evolving accounting practice for financial instruments

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