Search: IFR
RBA Glossary definition for IFR
IFR – Interchange Fee Regulation
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List of tables
10 Sep 2006
FSR
– September 2006
b) Compared to the corresponding period in 2005. Some items are not directly comparable due to the introduction of IFRS. ... b) IFRS figures are as at 1 October 2005 for ANZ, NAB, St George and WBC and as at 1 July 2005 for CBA.
https://www.rba.gov.au/publications/fsr/2006/sep/tables.html
Box A: International Financial Reporting Standards
10 Sep 2006
FSR
– September 2006
The published return on equity for the banking sector has increased significantly under IFRS, reflecting a marked decline in measured shareholders' funds. ... The introduction of IFRS also saw a significant change in the provisions that banks hold
https://www.rba.gov.au/publications/fsr/2006/sep/box-a.html
Appendix B: Data
31 Dec 2015
RDP
2015-06
Compared to the previous standards, IFRS allows less scope for banks to hold provisions against expected future losses. ... The overall effect of the change is that both credit losses and interest income are higher under IFRS than under the previous
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-b.html
See 1 more results from "RDP 2015-06"
FSR March 2007 List of tables
10 Mar 2007
FSR
– March 2007
Australia. (b) Some items are not directly comparable due to the introduction of IFRS. ... b) Shareholders' funds in 2006 are reported under IFRS. (c) Other market risks include commodity, equity, prepayment, volatility and credit-spread risk.
https://www.rba.gov.au/publications/fsr/2007/mar/tables.html
Box A: Banks' Provisioning
10 Sep 2009
FSR
– September 2009
It was also partly due to the introduction of Australian equivalents to International Financial Reporting Standards (IFRS) in 2005, which allowed banks to significantly reduce collective – previously termed ‘general’ – provisions from
https://www.rba.gov.au/publications/fsr/2009/sep/box-a.html
Box A: International Financial Reporting Standards
27 Sep 2006
FSR
- September 2006
PDF
48KB
https://www.rba.gov.au/publications/fsr/2006/sep/pdf/box-a.pdf
Box A: Banks' Provisioning
23 Sep 2009
FSR
- September 2009
PDF
160KB
https://www.rba.gov.au/publications/fsr/2009/sep/pdf/box-a.pdf
Financial Stability Review - September 2006
27 Sep 2006
FSR
- September 2006
PDF
476KB
https://www.rba.gov.au/publications/fsr/2006/sep/pdf/0906.pdf
Credit Losses at Australian Banks: 1980–2013
8 May 2015
RDP
PDF
1495KB
Prior to the adoption of IFRS in Australia, individual provisions were called specific provisions, and collective provisions were called general provisions. ... 5 The adoption of IFRS in 2006 constrained the extent to which Australian banks could raise.
https://www.rba.gov.au/publications/rdp/2015/pdf/rdp2015-06.pdf
References
1 Dec 1994
RDP
9409
Das, S. (1994),. Swaps and Financial Derivatives. , IFR Publishing Ltd, London.
https://www.rba.gov.au/publications/rdp/1994/9409/references.html