International Financial Reporting Standards (IFRS)
Local banks have so far been reluctant to move beyond regulatory CVA requirements
Banks will have to account for CVA, but are not expected to price it into OTC deals
Bank accounting has improved in past two years, BoE governor tells hearing
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More International Financial Reporting Standards (IFRS) articles
Accountants caution UK managers seeking IFRS tax arbitrage
Post-trade Technology Vendor of the Year: Multifonds
Hoogervorst says work on classification and measurement "has been done for nothing"
Ratio could be a 'game-changer', dealers warn, as Basel Committee proposes counting received collateral as well as derivatives exposures
Banks and industry groups have been joined by an unlikely ally in their protests about the accounting treatment of assets held in liquidity buffers – the European Banking Authority. By Lukas Becke...
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
The chief economist of Sweden’s debt office fears new rules on available-for-sale securities will make government bonds less liquid
Industry says action is imperative as hedges could be rendered ineffective by the market's switch to OIS discounting
A major change is needed to correct new hedge accounting rules, which could restrict derivatives use by Asian firms hedging their foreign currency exposures
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