International accounting standards board (iasb)
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.
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 and financial institutions have long awaited the introduction of the internationally accepted fair-value option to hedge accounting in Japan. They believe a fair-value option would allow more institutions to hedge their risks, particularly...
Accounting changes promoting more fair-value reporting are forcing supervisors to consider radical restrictions on the way banks use profits.
The Connecticut-based Financial Accounting Standards Board (FASB) is due to propose an extension of fair value for all financial instruments, flying in the face of supervisors’ concerns about the cyclicality of fair-value accounting. “We’re extending...
Some regulators have suggested profits based on uncertain valuations of complex products should not be allowed to flow into earnings and be distributed in the form of dividends and bonuses – a move that potentially has massive implications for the derivatives...
Some bank regulators are planning to drive a coach and horses through the new loan loss standards proposed by the International Accounting Standards Board (IASB), by interpreting the rules in a far more radical way than accountants envisage, says Adair...
The Basel Committee on Banking Supervision must make further progress on several areas not fully tackled in two major consultative documents published on December 17, the committee's oversight board of central bank governors and heads of supervision said...
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
UK, 18th Dec 2013
UK, 12th Feb 2014
UK, 13th Feb 2014
UK, 19th - 20th Feb 2014
Germany, 25th Feb 2014
Updating your subscription status
Risk iPad and iPhone Apps