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Foreign exchange

FASB's stock option rules spur pricing model developments

Academics and consultants are rushing to bring out new equity option pricing models in the wake of the controversy surrounding the US Financial Accounting Standard’s Board (FASB) rule 123 on accounting for stock-based compensation. FASB is expected to…

Wall Street Hones BCP Testing

NEW YORK—Wall Street will be honing the coordination of its voluntary industry-wide testing of business continuity planning (BCP) this year, according to a representative of the Securities Industry Association's (SIA) BCP Industry Testing sub-committee…

Commerzbank, IBM Mull Outsourcing Deal

FRANKFURT—In what looks like a pioneering deal, Commerzbank is working out the details of an IT outsourcing arrangement with IBM that would see the vendor take on responsibility not just for low-level infrastructure, but complete management of major…

Mercer snaps up Oliver Wyman

Mercer, a consulting division of New York-listed Marsh & McLennan, has bought specialist risk management and financial service practice consultants Oliver Wyman & Company for an undisclosed sum.

The Price May Not Be Right!

Significant events that occur after a market has closed—but before the fund is valued—may lead to consumers buying a fund at an incorrect price due to stale pricing.

South Korea reclassifies ELNs and warrants

South Korea’s Ministry of Finance and Economics (MOFE) has reclassified equity-linked notes (ELNs) and warrants as securities under the country's revised Securities and Exchange Act, according to an official at the MOFE. The move – which came into effect…

BIS paper slams rating agencies

A new paper just published by the Bank for International Settlements' Monetary and Economic Department, titled 'Are credit ratings procyclical?' takes a critical view of rating agencies' activities.

Mercer snaps up Oliver Wyman

Mercer, a consulting division of New York-listed Marsh & McLennan, has bought specialist risk management and financial service practice consultants Oliver Wyman & Company for an undisclosed sum.

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