Focus on transparency

KPMG a publié ce mois une analyse des tendances relatives à  la publications des états financiers et l’utilisation des normes IFRS en particulier.

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Focus on transparency

front kPMG focus on transparencyFocus on transparency aims to shed light on the areas that European financial institutions have found most challenging in presenting and disclosing financial information.

The survey benchmarks public information for 17 of the largest European banks, explores ten key topics relative to the use of IFRS. These topics range from simple indicators such as the volume and timing of financial reports, to complex issues such as the reporting of market risks, hedge accounting and the impact of the sub-prime crisis. It is clear that important themes emerge:

  • There are varying degrees of transparency and a lack of comparability
  • The relevance of fair valuing own debt to some banks results
  • The range of financial instruments held at fair value varies significantly from bank to bank
  • The sheer volume of financial statements can inhibit analysis and comparability – the average number of pages in financial statements increased by 17% to 350 pages and some exceed 500 pages

Cette enquête est disponible via ce lien :   Focus on transparency

Veilleur et spécialiste en cybersécurité