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As emendas às normas IFRS 9 e IFRS 7, publicadas pelo International Accounting Standards Board (IASB) em maio de 2024, resultaram da revisão pós-implementação da IFRS 9 e tiveram como objetivo clarificar a classificação e mensuração de instrumentos financeiros, especialmente no teste Solely Payments of Principal & Interest (SPPI) aplicado a instrumentos com características ambientais, sociais e de governação (ESG). As emendas ainda introduziram novas exigências de divulgação. Este estudo tem como principal objetivo avaliar o impacto das emendas às normas IFRS 9 e IFRS 7 no setor bancário europeu, analisando o grau de antecipação e a qualidade das divulgações relacionadas com instrumentos financeiros com características ESG. A investigação fundamenta-se na análise dos relatórios e contas e estrutura-se em torno de três questões de investigação, nomeadamente, na identificação de eventuais divergências nas práticas de divulgação adotadas pelos bancos europeus relativamente ao tratamento contabilístico dos instrumentos financeiros ESG, na verificação se os projetos das emendas à IFRS 9 já influenciaram a mensuração destes instrumentos e por fim na avaliação da aproximação entre as divulgações atualmente apresentadas das previstas nas emendas à IFRS 7. Os resultados demonstram que o grau de preparação das instituições bancárias é ainda reduzido, predominando divulgações descritivas e pouco quantificadas. Embora existam alguns exemplos de boas práticas, o setor permanece numa fase preparatória, refletindo um processo de normalização reativo face às práticas existentes.
The amendments to IFRS 9 and IFRS 7, published by the International Accounting Standards Board (IASB) in May 2024, resulted from the post-implementation review of IFRS 9 and aimed to clarify the classification and measurement of financial instruments, particularly regarding the Solely Payments of Principal & Interest (SPPI) test applied to instruments with Environmental, Social, and Corporate Governance (ESG) features. The amendments also introduced new disclosure requirements. This study aims to assess the impact of the amendments to IFRS 9 and IFRS 7 on the European banking sector by analysing the extent of early adoption and the quality of disclosures related to financial instruments with ESG characteristics. The research is based on the analysis of annual reports and financial statements and is structured around three main research questions, identifying potential divergences in disclosure practices adopted by European banks regarding the accounting treatment of ESG-related financial instruments, examining whether the draft amendments to IFRS 9 have already influenced the measurement of these instruments, and assessing the extent to which current disclosures align with the requirements set out in the amendments to IFRS 7. The results show that the level of preparedness among banking institutions remains limited, with disclosures being mostly descriptive and rarely quantified. Although some examples of good practice can be observed, the sector is still in a preparatory phase, reflecting a reactive rather than proactive approach to standardization in response to existing practices.
The amendments to IFRS 9 and IFRS 7, published by the International Accounting Standards Board (IASB) in May 2024, resulted from the post-implementation review of IFRS 9 and aimed to clarify the classification and measurement of financial instruments, particularly regarding the Solely Payments of Principal & Interest (SPPI) test applied to instruments with Environmental, Social, and Corporate Governance (ESG) features. The amendments also introduced new disclosure requirements. This study aims to assess the impact of the amendments to IFRS 9 and IFRS 7 on the European banking sector by analysing the extent of early adoption and the quality of disclosures related to financial instruments with ESG characteristics. The research is based on the analysis of annual reports and financial statements and is structured around three main research questions, identifying potential divergences in disclosure practices adopted by European banks regarding the accounting treatment of ESG-related financial instruments, examining whether the draft amendments to IFRS 9 have already influenced the measurement of these instruments, and assessing the extent to which current disclosures align with the requirements set out in the amendments to IFRS 7. The results show that the level of preparedness among banking institutions remains limited, with disclosures being mostly descriptive and rarely quantified. Although some examples of good practice can be observed, the sector is still in a preparatory phase, reflecting a reactive rather than proactive approach to standardization in response to existing practices.
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IFRS 9 ESG SPPI
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