International accounting standards (ias) 39
Basel DVA proposals could subtract billions from bank capital
Original headline:
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,...
Original headline:
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...
Original headline:
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,...
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More International accounting standards (ias) 39 articles
The risks of tailoring credit default swaps
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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...
Published online only
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
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Popular risk mitigation strategies could be sunk by new rules on the designation of hedges
Cut derivatives volumes down to size, says European Parliament report
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European Parliament committee calls for a smaller derivatives market, citing "distorting" effect.
After the storm
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Asian airlines and other heavy users of fuels received a sharp lesson about the risks associated with their hedges after fuel prices peaked in 2008 and then collapsed during a six-month period. How have they moved to improve their risk management strategies?...
Corporate statement: New technology is changing the way companies manage...
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Pioneer Solutions’ president, Uday Baral, discusses how the needs of ETRM users are being met by the dynamic and efficient service his company offers
Confusion reigns as Europe refuses to endorse new IASB standard
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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 first phase of the project, relating to the classification...
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