International accounting standards board (iasb)
Banks want their liquidity reserves to be fenced off from their equity capital numbers, but a clash between regulation and accounting is making that tough. New IASB board member, Sue Lloyd, offers the...
Standard-setter decides trades can still qualify for hedge accounting when voluntarily novated to a CCP, but experts warn wider stance on novation could cause trouble
Banks and industry groups have been joined by an unlikely ally in their protests about the accounting treatment of assets held in liquidity buffers – the European Banking Authority. By Lukas Becker and...
Insurance Risk and BNY Mellon have conducted a survey to look at how insurance companies are preparing for the new regime and the opportunities and challenges that the changes will bring.
More International accounting standards board (iasb) articles
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
Derivatives pricing practices have undergone huge change since the crisis, including the move to overnight indexed swap discounting. What impact do these changes have on hedge accounting under International Financial Reporting Standards? By Dirk Schubert...
A major change is needed to correct new hedge accounting rules, which could restrict derivatives use by Asian firms hedging their foreign currency exposures
High-profile investigations and stringent new laws are part of a focus by governments across the world on tax evasion. Reforms to corporation tax and international information-sharing agreements promise to hit tax-evading companies - but the reforms have...
Debit value adjustments are considered accounting voodoo by many – but Goldman Sachs thinks the numbers are real enough to control with a hedging programme. Other banks may follow suit, at least for their derivatives liabilities, but it remains a controversial...
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, and two very different sets of incentives. Laurie...
A major change in international accounting rules due to come into force in 2013 looks set to dramatically transform the treatment of derivatives used as hedges for corporate transactions. Dealers are predicting a boom in activity in this area. But corporates...
This paper discusses a number of diverse considerations that risk managers need to incorporate into their thought processes and recurring procedures if they are to fulfill their role more effectively in the future
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