International accounting standards board (iasb)
Proposed new rules on hedge accounting - published by the IASB this morning - are intended to make life easier for corporate hedgers
More International accounting standards board (iasb) articles
Corporates were hit hard by derivatives losses linked to investments and low-cost hedges during the financial crisis. But most companies have benefited by using derivatives to manage financial risks. Joti Mangat and Georgina Lee talk to one such company,...
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
People started talking about longevity swaps years ago. And in theory, they looked like a winner. Given longer life expectancy in developed markets, longevity swaps looked like a good way to reduce exposures at pension schemes already struggling with...
Proposed changes to accounting standards will remove some of the reporting freedom enjoyed by pension funds and could steer them away from investing in equities towards the relative safety of bonds and swaps – a development that could have an impact...
In response to industry fears of a collateral crunch, regulators have revised the proposed rules on margining for uncleared over-the-counter (OTC) derivatives.You can find out more by downloading this white paper here.
Hong Kong, 1st - 31st Dec 2014
UK, 18th Mar 2015
Australia, 12th - 13th Aug 2014
Australia, 14th Aug 2014
USA, 20th - 21st Aug 2014