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
In this paper (in English and German), Genscape has analysed Combined Heat and Power or Central Heat and Power (CHP)production in the German market, the challenges it raises for market participants, and the key steps required to address the fundamental lack of transparency in CHP plant production.
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
Japan, 24th Apr 2014
Japan, 24th Apr 2014
USA, 30th Apr 2014
USA, 8th - 9th May 2014