Löw, Edgar; Riegel, Annika Patricia Michelle - 2020
deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … troubled situation would have been disclosed honestly in the first place.As the mandatory requirements of IFRS 7 should ensure … from repos is disclosed, the first step is to review, if the mandatory requirements are fulfilled. 38 IFRS 7 criteria were …