International accounting standards board (iasb)
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB
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
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...
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...
US standard-setter tilting towards IFRS on accounting for financial instruments
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...
Proposal for convergence on derivatives netting could force an adjustment of US bank leverage ratios, says regulator
Banks are required to recognise fair-value adjustments for credit value adjustment under International Financial Reporting Standards, but the rules are extremely complex. In the first of a two-part article, Dirk Schubert explains the boundary conditions...
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
USA, 9th Dec 2013
USA, 10th Dec 2013
UK, 18th Dec 2013
UK, 12th Feb 2014
UK, 13th Feb 2014
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