FASB’s Cecl rule could mean loss provisions for loans are three times higher compared with IFRS 9
New loan loss accounting regime could shrink US banks' Common Equity Tier 1 ratios by 25–50bp
Dealers face conflicting incentives and capital hike after internal models are blown away
Quants have a new interest - developing accounting frameworks
Quants propose KVA and FVA accounting framework based on Solvency II regulation
Banks neglecting necessary work on data and model governance, warn tech vendors
Adoption of 'risk-sensitive' SA-CCR will allow more leverage, argues FDIC vice-chair
Hull and White see splits on FVA, MVA, KVA as irreconcilable
Move to expected loss impairment regime brings major challenges, say banks and accountants
IFRS 9 loan loss provisions should be offset by reduction in capital, banks argue
Pricing experts defend practices that resulted in huge FVA losses
New margin approach threatens hedge accounting status, could hurt effectiveness
Firms seek clarity on use of probabilistic scenarios ahead of January 2018 deadline
Accounting exposures win out as banks seek to align capital with front-office practice
Firm’s treatment of optional commodity inventory sales is appropriate, CEO says
Bank accounting has improved in past two years, BoE governor tells hearing
Accountants caution UK managers seeking IFRS tax arbitrage
Albanese, Andersen and Iabichino present a method for accounting and risk managing FVAs
FASB and IASB must keep trying to unite standards, say bank regulators
Accounts shouldn't pretend valuations are exact - but how best to fix the problem?
Client clearing, repo markets, credit derivatives – the leverage ratio casts a shadow over them all. But the overarching complaint is that the ratio should remain a backstop, and it’s a point on which many regulators agree. Lukas Becker and Tom Newton...
Linn Energy, once fêted as a leader in risk management, is under scrutiny by US regulators for its derivatives accounting practices – something that is casting a shadow over other master limited partnerships in the upstream oil and gas business, finds...
Hedge Funds Review Service Provider Rankings cover a wide range of services including prime brokerage, fund administration and accountancy. They give an insight into what managers and investors value
While the Vietnam regulator is consulting on setting up an asset management company to take on NPLs to help clean up domestic banks' balance sheets, slow progress is being made towards Basel II