Zmiany w zasadach rachunkowości banków

Minister rozwoju i finansów dostosował rozporządzenie w sprawie szczególnych zasad rachunkowości banków do zmian dokonanych w ustawie o rachunkowości w związku z przyjęciem do polskiego porządku prawnego unijnych przepisów w sprawie wymogów ostrożnościowych dla instytucji kredytowych i firm inwestycyjnych (CRR).

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Accent 6" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6" /> </w:LatentStyles> </xml><![endif][if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:Standardowy; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:8.0pt; mso-para-margin-left:0cm; line-height:107%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]Rozdźwięk pomiędzy stosowanymi dotychczas przepisami krajowymi a przyjętym przez Polskę rozporządzeniem CRR prowadzi do powstania różnic w wyniku odsetkowym banku PSR owego i MSR-owego, a także w ustalaniu podstawy liczenia wymogu kapitałowego z tytułu ryzyka kredytowego. Z tego względu koniczne było dokonanie odpowiednich zmian przepisów doprowadzających do jednolicenia stosowanych zasad.

Istniejące różnice usunięto poprzez dostosowanie zasad banków stosujących krajowe zasady rachunkowości do zasad stosowanych przez banki, których rachunkowość prowadzona jest w oparciu o MSR/MSSF czyli zastosowanie przez banki PSR owe wag ryzyka dla zagrożonych ekspozycji kredytowych, łącznie z naliczonymi odsetkami w wysokości 20 proc., 50 proc. i 100 proc. odpowiednio do kategorii ryzyka.

Rozporządzenie ministra rozwoju i finansów z 23 czerwca 2017 r. zmieniające rozporządzenie w sprawie szczególnych zasad rachunkowości banków (Dz. U. poz. 1271) wejdzie w życie 13 lipca 2017 r., a nowe regulacje będą miały zastosowanie po raz pierwszy do sprawozdań finansowych sporządzanych za rok obrotowy rozpoczynający się od 1 stycznia 2017 r.

Więcej informacji i narzędzi znajdziesz w programie Vademecum Głównego Księgowego Bądź na bieżąco ze zmianami prawnymi i korzystaj z aktualnych materiałów