International financial reporting standards (ifrs)
Banks want their liquidity reserves to be fenced off from their equity capital numbers, but a clash between regulation and accounting is making that tough. New IASB board member, Sue Lloyd, offers the...
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...
Ratio could be a 'game-changer', dealers warn, as Basel Committee proposes counting received collateral as well as derivatives exposures
Insurance Risk and BNY Mellon have conducted a survey to look at how insurance companies are preparing for the new regime and the opportunities and challenges that the changes will bring.
More International financial reporting standards (ifrs) articles
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
Derivatives pricing practices have undergone huge change since the crisis, including the move to overnight indexed swap discounting. What impact do these changes have on hedge accounting under International Financial Reporting Standards? By Dirk Schubert...
Industry says action is imperative as hedges could be rendered ineffective by the market's switch to OIS discounting
This paper discusses a number of diverse considerations that risk managers need to incorporate into their thought processes and recurring procedures if they are to fulfill their role more effectively in the future
USA, 9th Dec 2013
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