Financial Accounting Standards Board (FASB)
FASB and IASB must keep trying to unite standards, say bank regulators
This white paper looks at the heavy impact of regulation on investment managers, the mitigation of outsourcing risk, inefficiencies in corporate actions processing and the growing importance of collateral management.
More Financial Accounting Standards Board (FASB) articles
Hoogervorst says work on classification and measurement "has been done for nothing"
Tobias Guldimann moves to newly-created risk position, and other Changing Hats stories from the last month
Industry says action is imperative as hedges could be rendered ineffective by the market's switch to OIS discounting
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB
Called to account
US standard-setter tilting towards IFRS on accounting for financial instruments
Proposal for convergence on derivatives netting could force an adjustment of US bank leverage ratios, says regulator
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
This whitepaper reviews the fundamental changes of Liquidity Risk Management under Basel III. It discusses how institutions can meet the regulatory requirements on liquidity risk management by enhancing their liquidity risk analytics, funds transfer pricing methodologies, liquidity stress testing frameworks, and enterprise risk management platforms.