International financial reporting standards (ifrs)
Custody Risk’s Post-trade Technology Vendor of the Year offers an investment fund software platform for portfolio accounting, fund accounting, investor servicing and transfer agency, which is currently...
Hoogervorst says work on classification and measurement "has been done for nothing"
The computational requirements of Solvency II are driving the need for more computing power and data storage accessible on a scalable basis. Early adopters are leveraging cloud computing for their Solvency II implementation. Others are taking a more cautious approach, waiting for the industry to address key concerns such as security before they to embrace computing.
More International financial reporting standards (ifrs) articles
It was the toughest part of Basel III for the US to swallow – a requirement that unrealised gains and losses on some bonds would hit bank capital calculations. In Europe, legislators provided an opt-out – and some countries have already chosen to...
Ratio could be a 'game-changer', dealers warn, as Basel Committee proposes counting received collateral as well as derivatives exposures
Firms used to be able to throw anything they liked into the hypothetical derivative that is used to test cashflow hedge accounting, but standard-setters are embracing a purer approach. It has already caused a furore over cross-currency basis spreads,...
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 Becker and Matt Cameron
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
In response to industry fears of a collateral crunch, regulators have revised the proposed rules on margining for uncleared over-the-counter (OTC) derivatives.You can find out more by downloading this white paper here.