Mazars second issue of Bank News measures the performance of the banking sector in its "European Benchmarket" and takes a closer look at some areas of technical analysis, including: underlying revenues of CIB operations; impact of goodwill depreciations amendments to IAS 39 and revaluation of debt; Basel II reforms; and role of counter-cyclical provisions in Spain.
We also turn our focus to the changes in fair value measurement for financial instruments and bring you an update on European regulatory news.