IFRS 18 FINREP Reporting: The Interim Templates Banks Can File Early
For annual reporting periods beginning on or after 1 January 2027, IFRS reporters must apply IFRS 18 unless they adopt it earlier. On the supervisory-reporting side, the affected population is the institutions inside FINREP’s IFRS scope under Article 430(3) or (4) of the Capital Requirements Regulation (CRR), not every bank that happens to use IFRS…