International accounting standards (ias) 39
Banks fear loss of hedge accounting for CCP novations
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
Derivatives pricing practices have undergone huge change since the crisis, including the move to overnight indexed swap discounting. What impact do these changes have on hedge accounting under International...
With accounting standard IFRS 9 due to replace IAS 39 by 2015, Carlos Blanco, Michael Pierce and José Ramón Aragonés explore the implications for energy hedging programmes with emphasis on hedge effectiveness...
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More International accounting standards (ias) 39 articles
Editor's letter – uncertainty looms large
Times are still not easy for many across the energy sector, from ailing refining businesses to utilities that can no longer gain access to much-needed credit. Uncertainty looms large. When it comes to fundamentals, questions surround the outlook for US...
Basel DVA proposals could subtract billions from bank capital
Accountants want banks to report as profits the impact of widening credit spreads on their liabilities, but regulators are moving in the other direction. The result could be painful deductions from capital, and two very different sets of incentives. Laurie...
Fair-value accounting for CVA, part two
In the second of a two-part series, Dirk Schubert analyses fair-value accounting for credit value adjustment, and considers how consistency can be achieved between bank counterparty risk management practices and requirements under International Accounting...
Fair-value accounting for CVA
Banks are required to recognise fair-value adjustments for credit value adjustment under International Financial Reporting Standards, but the rules are extremely complex. In the first of a two-part article, Dirk Schubert explains the boundary conditions...
The risks of tailoring credit default swaps
Credit portfolio managers could tailor credit default swap hedges as financial guarantees to avoid accounting mismatches on their balance sheet. However, the technique exposes credit hedgers to increased costs and basis risk, argues Dirk Schubert
European Parliament’s IAS 39 clearing eligibility proposal criticised...
Accountants condemn a proposal to use IAS 39 as a means to determine whether a derivative has to be cleared through a central counterparty.
Mortgage lenders fret over FASB hedging proposals
Popular risk mitigation strategies could be sunk by new rules on the designation of hedges
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