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
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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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