Financial accounting standards board (fasb)
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,...
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...
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US standard-setter tilting towards IFRS on accounting for financial instruments
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More Financial accounting standards board (fasb) articles
Accounting change prompts rethink of US leverage ratios
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Proposal for convergence on derivatives netting could force an adjustment of US bank leverage ratios, says regulator
IASB positive about progress on new loan loss standard as consultation...
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The findings of a group of credit risk experts should help IASB staff find a way to make its proposals operational, board member John Smith tells Risk
Mortgage lenders fret over FASB hedging proposals
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Popular risk mitigation strategies could be sunk by new rules on the designation of hedges
FDIC reveals impact of securitisation rule change
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The latest US bank results show the effect of recent changes in accounting rules, which brought $295 billion in securitised loans back on to balance sheets
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...
Loan loss calculation conundrum
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Replacing the incurred loss provisioning model remains high on the agenda of accountants, bankers and regulators. The challenge is to find a way to calculate expected loss that satisfies the diverse objectives of all three camps. Can a compromise be reached?...
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...
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