Search: IFR
RBA Glossary definition for IFR
IFR – Interchange Fee Regulation
Search Results
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
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
Financial Intermediaries
10 Mar 2005
FSR
– March 2005
Looking ahead, the implementation of the International Financial Reporting Standards (IFRS) has the potential to reduce the capital adequacy ratios of some banks. ... APRA has, however, indicated that it will provide a transitional period for those banks
https://www.rba.gov.au/publications/fsr/2005/mar/fin-intermed.html
Financial Intermediaries
10 Sep 2006
FSR
– September 2006
changes arising from the implementation of the International Financial Reporting Standards (IFRS) (Graph 32). ... Banks' interest margins continue to be under downward pressure, although the accounting changes associated with IFRS make comparisons with
https://www.rba.gov.au/publications/fsr/2006/sep/fin-intermed.html
Developments in the Financial System Infrastructure
10 Sep 2006
FSR
– September 2006
In May 2006, APRA released final prudential standards and guidance notes in response to the adoption of the International Financial Reporting Standards (IFRS) by ADIs. ... Although APRA has substantially aligned the prudential and reporting framework
https://www.rba.gov.au/publications/fsr/2006/sep/dev-sys-infra.html
Financial Intermediaries
10 Mar 2006
FSR
– March 2006
Looking ahead, banks' capital ratios will be affected by the implementation of International Financial Reporting Standards (IFRS), and proposed changes to APRA's prudential standards.
https://www.rba.gov.au/publications/fsr/2006/mar/fin-intermed.html
The Australian Financial System
10 Sep 2008
FSR
– September 2008
ratio has been significantly offset by accounting changes associated with the introduction of IFRS and changes to the definition of regulatory capital.
https://www.rba.gov.au/publications/fsr/2008/sep/aus-fin-sys.html
Financial Intermediaries
10 Mar 2007
FSR
– March 2007
This represents an aggregate pre-tax return on equity of 27 per cent, which, abstracting from changes associated with the move to the new International Financial Reporting Standards (IFRS), is broadly
https://www.rba.gov.au/publications/fsr/2007/mar/fin-intermed.html