Financial accounting standards board (fasb)
A reversion to the old, non-mark-to-market regime for accounting for energy trading contracts is changing the energy supply business, reports Catherine Lacoursière
Christopher McGhee, head of insurance risk-linked securities trading at insurance and reinsurance broker Marsh & McLennan Securities in New York, told a US House of Representatives financial services subcommittee...
The US Financial Accounting Standards Board (FASB) has released a long-awaited exposure draft on the consolidation of special purpose entities, or special purpose vehicles (SPVs). New rules for accounting...
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Edmund Jenkins, chairman of the Financial Accounting Standards Board (FASB), has warned Congress not to take its post-Enron zeal for market regulation too far. He was responding to proposed legislation that would give the US Securities and Exchange Commission...
The US Financial Accounting Standards Board (FASB) ruled last month that some unfunded loan commitments made by banks should be treated like derivatives and marked-to-market. The ruling came nearly nine months after Goldman Sachs first proposed the approach...
In response to industry fears of a collateral crunch, regulators have revised the proposed rules on margining for uncleared over-the-counter (OTC) derivatives.You can find out more by downloading this white paper here.
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