Fair value accounting
Basel DVA proposals could subtract billions from bank capital
Original headline:
Accountants want banks to report as profits the impact of widening credit spreads on their liabilities, but regulators are moving in the other direction. The result could be painful deductions from capital,...
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US standard-setter tilting towards IFRS on accounting for financial instruments
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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...
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More Fair value accounting articles
Fair-value accounting for CVA
Original headline:
Banks are required to recognise fair-value adjustments for credit value adjustment under International Financial Reporting Standards, but the rules are extremely complex. In the first of a two-part article, Dirk Schubert explains the boundary conditions...
Statoil stung by hedging derivatives losses
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Norwegian oil and gas giant Statoil's results are hit by major losses on hedging derivatives in spite of a rise in profits and production
No accounting for tastes
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The Financial Accounting Standards Board has been robust in its defence of fair-value accounting, and is now set to ruffle regulatory feathers by proposing the approach be expanded to cover all financial instruments. Risk speaks to the standard-setter’s...
FASB set to collide with supervisors over fair value
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The Connecticut-based Financial Accounting Standards Board (FASB) is due to propose an extension of fair value for all financial instruments, flying in the face of supervisors’ concerns about the cyclicality of fair-value accounting. “We’re extending...
Unrealised gains out of their hands
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Some regulators have suggested profits based on uncertain valuations of complex products should not be allowed to flow into earnings and be distributed in the form of dividends and bonuses – a move that potentially has massive implications for the derivatives...
Barclays to fall in line with derivatives reporting practice
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Barclays will change its reporting for derivatives worth hundreds of billions of pounds in its 2009 annual report, in order to comply with International Financial Reporting Standard (IFRS) 7 - a European accounting standard amended in March last year....
FCIC hearing – Goldman advocates fair-value accounting
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The first hearing of the Financial Crisis Inquiry Commission (FCIC) provided interesting detail about how some of Wall Street's biggest firms coped with the challenging circumstances in the financial markets from 2007 through 2009. The top executives...
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