Accounting
Asia readies for new hedge accounting rules
Original headline:
A major change in international accounting rules due to come into force in 2013 looks set to dramatically transform the treatment of derivatives used as hedges for corporate transactions. Dealers are...
Published online only
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB
Original headline:
Dealers want sovereign clients to start posting collateral, but European Union reporting rules make that tricky. Raising funds to post collateral would have an impact on national debt figures – and the...
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More Accounting articles
Banks rail against FASB netting proposals
Published online only
Dealers say gross figures over-inflate balance sheet and misrepresent risk
FSB criticises industry for lack of progress on risk disclosure
Published online only
Financial Stability Board says more action needed on liquidity, counterparty, structured credit disclosure practices
Proposals on balance-sheet netting spark worries about leverage ratios
Original headline:
The Financial Accounting Standards Board and the International Accounting Standards Board jointly proposed in January to align their rules on balance-sheet netting. The proposals would mean US banks have to report derivatives assets and liabilities on...
Sovereigns wrestle with debt impact of CSAs
Original headline:
Dealers want sovereign clients to start posting collateral, but European Union reporting rules make that tricky. Raising funds to post collateral would have an impact on national debt figures – and the same is also true when receiving cash collateral....
Collateral could add billions to European debt figures
Published online only
Swedish debt figures set to grow by Skr15 billion as country falls in line with EU guidelines on collateral reporting - Belgium resisting two-way CSA over possible debt impact
FASB softening stance in bid for convergence, say analysts
Published online only
US standard-setter tilting towards IFRS on accounting for financial instruments
Fair-value accounting for CVA, part two
Original headline:
In the second of a two-part series, Dirk Schubert analyses fair-value accounting for credit value adjustment, and considers how consistency can be achieved between bank counterparty risk management practices and requirements under International Accounting...
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