International accounting standards board (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
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...
An exposure draft on reforming International Accounting Standard 19 (IAS 19) will result in a significant increase in the reported cost of the provision of corporate pensions as companies will not longer be able to decide which expected rate of return...
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
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