International Accounting Standards Board (IASB)
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
More International Accounting Standards Board (IASB) articles
Exposure draft brings convergence with Solvency II but stops short of full market consistency
A proposed new approach to loan loss accounting is proving a tough nut to crack, but standard-setters say progress has been made.
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
The Basel Committee on Banking Supervision has suggested a potentially impasse-breaking set of adjustments to the loan-loss accounting standard proposed last November by the London-based International...
The Basel Committee has revealed its thinking on loan loss accounting to standard-setters and industry experts.
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