International Accounting Standards (IAS) 39
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
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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...
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