International financial reporting standards (ifrs)
Post-trade Technology Vendor of the Year: Multifonds
Hoogervorst says work on classification and measurement "has been done for nothing"
More International financial reporting standards (ifrs) articles
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
Solvency II and the economic environment – The effect on Italian insurance
Mind the language gap
Accounting and regulatory changes will drive demand, say participants
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.