Regulatory Alerts2019-01-22
Regulations amending Finansinspektionen’s rules on annual accounts of credit institutions and investment companies
Finansinspektionen amended its regulations regarding the annual accounts of credit institutions and investment companies to align with specific international accounting standards. The changes permit lessors to depreciate leased assets using the annuity method under RFR 2 despite IFRS 16 requirements and mandate detailed disclosure of net interest income components. Additionally, unlisted securities companies with small balance sheets are exempt from most IFRS disclosures, retaining only a limited set of approved standards for their financial reporting.
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