International Accounting Standards Board (Iasb)
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There has been an outbreak of unprecedented co-operation between the two accounting standard-setters, the IASB and FASB, in their push to establish a single, globally accepted set of rules governing fair...
This three-part series looks at the various factors that firms across the ecosystem of global FX markets - from the buy-side, the sell-side, and the supporting community of technology vendors and service providers - should consider in order to, not just survive, but to thrive in this dynamic and ever-changing environment.
More International Accounting Standards Board (Iasb) articles
The International Accounting Standards Board (IASB) will release proposals to replace IAS 39 - the accounting standard for financial instruments - in October this year.
US auditors and investors are concerned that accounting standards are being dictated by politicians rather than independent standard setters.
International accounting standard setters have warned that accounting for dynamic provisioning – rainy-day funds banks build up in good times to absorb losses in economic downturns – should not ...
Christopher Cox, chairman of the US Securities and Exchange Commission (SEC), backed fair-value accounting in a speech to the American Institute of Certified Public Accountants last week, but said s...
This whitepaper reviews the fundamental changes of Liquidity Risk Management under Basel III. It discusses how institutions can meet the regulatory requirements on liquidity risk management by enhancing their liquidity risk analytics, funds transfer pricing methodologies, liquidity stress testing frameworks, and enterprise risk management platforms.