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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

Glossary

22 Jan 2024
A glossary of terms used on the RBA website
https://www.rba.gov.au/glossary/

The Stance of Monetary Policy in a World of Numerous Tools

20 Oct 2020 Speech
Christopher Kent
Speech delivered by Christopher Kent, Assistant Governor (Financial Markets), to the IFR Australia DCM Roundtable Webinar, Online
https://www.rba.gov.au/speeches/2020/sp-ag-2020-10-20.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
David Rodgers
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
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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: 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

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

Climate Risks and the Australian Financial System

14 Oct 2021 Speech
Guy Debelle
Speech delivered by Guy Debelle, Deputy Governor, CFA Australia Investment Conference, Virtual Conference
https://www.rba.gov.au/speeches/2021/sp-dg-2021-10-14.html

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