Daily Archives: September 25, 2015

Issue 3 of The Essentials: Sizing Up the Balance Sheet

 Investor Alert :  Issue 3 of The Essentials: Sizing Up the Balance Sheet
 
The Essentials aims to increase investors’ awareness of IFRS and to enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

US GAAP and IFRS treat offsetting in different ways. This difference can affect the size of the balance sheet reported by banks.

In this issue of The Essentials we explain how investors can leverage the notes to the financial statements to make comparisons between the balance sheets of banks.

This issue also includes:

  • Offsetting explained
  • When do banks report a net figure?
  • Jargon-busting
  • How does this tie in with Basel III?

Click here for the latest full issue of The Essentials and here for more information about the IASB’s investor activities.