International accounting standards board (iasb)
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:
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...
Published online only
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB
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Banks rail against FASB netting proposals
Published online only
Dealers say gross figures over-inflate balance sheet and misrepresent risk
Sponsored statement: Royal Bank of Scotland
Original headline:
During the second half of 2010, both the Basel Committee on Banking Supervision (BCBS) and the International Accounting Standards Board (IASB) provided further clarification and quantification of the required global standards for capital, liquidity and...
Sponsored statement: Royal Bank of Scotland
Original headline:
During the second half of 2010, both the Basel Committee on Banking Supervision and the International Accounting Standards Board provided further clarification and quantification of the required global standards for capital, liquidity and for the accounting...
Proposals on balance-sheet netting spark worries about leverage ratios
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 to report derivatives assets and liabilities on...
FASB softening stance in bid for convergence, say analysts
Published online only
US standard-setter tilting towards IFRS on accounting for financial instruments
Fair-value accounting for CVA, part two
Original headline:
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 and requirements under International Accounting...
Accounting change prompts rethink of US leverage ratios
Published online only
Proposal for convergence on derivatives netting could force an adjustment of US bank leverage ratios, says regulator
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