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
DVA for assets
Northern Trust appointed to replicate middle- and back-office functions of existing administrator BNY Mellon at $140bn hedge fund
Service Provider Rankings 2012
The Service Provider Rankings 2012 recognise the important role played by a wide range of organisations in the smooth running and operation of hedge funds and funds of hedge funds globally.
It is impossible for investors to understand modelling differences between banks, FSB report warns
ETRM Software House of the Year, Asia: Triple Point Technology
Market risk hedges should be recognised when calculating CVA capital charge, says HSBC market risk modelling head
The DVA dilemma
Billions of dollars in capital could be excluded under Basel proposals on derivatives DVA - with US banks hardest hit
RBS being sued in the US by Highland Capital for $100 million
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB