International accounting standards (ias) 39
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
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 (ias) 39 articles
Accountants condemn a proposal to use IAS 39 as a means to determine whether a derivative has to be cleared through a central counterparty.
European Parliament committee calls for a smaller derivatives market, citing "distorting" effect.
Pioneer Solutions’ president, Uday Baral, discusses how the needs of ETRM users are being met by the dynamic and efficient service his company offers
In a move that leaves the reform of accounting standards for financial instruments under a Brussels-shaped cloud, a key European Commission (EC) advisory panel on November 11 delayed endorsement of the...
European banks may be required to hold counter-cyclical buffers that can be drawn down in periods of stress, similar to the dynamic provisioning model used by Spanish banks, according to sources at the...
The Basel Committee on Banking Supervision (BCBS) has released supervisory guidance on the use of the fair-value option for financial instruments by banks. The principles-based guidance is structure...
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.