Opinion
IASB + FASB = FAIL
Stakeholders have given up hope of accounting convergence
Long-only hedge funds hold key to emerging markets
Paamco posits alternative to ETFs and mutual funds
China's growing influence reflected in Asia Risk awards
Relaxation of Chinese currency controls key to Asia development
Energy markets need more than second-hand credit models
Financial models fall down in energy markets, argues Kaminski
Prudent valuation vs confidence accounting
Accounts shouldn't pretend valuations are exact - but how best to fix the problem?
Arden: AIFMD driving investors to alternative Ucits
Managers faced with a choice of how to operate funds going forward
SEC enforcement priorities for the second half of 2014
US regulator will focus on technology, investor information and settlements
FCA could look to Consob for probability test
UK regulator adjudicates on Credit Suisse and Yorkshire Building Society
Structured products attract with risk/reward and protection
The lure of a customised risk/reward trade-off and downside protection
Platinum: the easy money has been made
Hedge fund offers mid-year reflection
Cayman addresses Weavering case governance deficiencies
Jurisdiction unclear how regulator will police director capacity
Arcanum profits from volatility with equity index options
But rejects price efficiency of US index options trading
Power capacity conundrum has potential to turn sour
EU and member states try to keep lights on in different ways
Intra-market mispricing acute, says Sanborn Kilcollin
High-momentum, well-known growth names hugely overpriced
LCH.Clearnet needs to join cross-margin club
Contest with futures rivals is focusing attention on cross-product efficiencies
Elections show Europe's leaders are playing with fire
Attempts to forge ever-closer union could destroy the EU
Time for regulators to pause for breath
Insurers would value a considered and coordinated approach
Four questions raised by CFTC’s plans for non-US CCPs
US regulator will lean on international principles – but to what extent?
Commodity firms need a coping strategy for Mifid II
Implementation will only increase uncertainty, argues EEX COO
Don't let the pressure off conduct risk
Focus on conduct needs to be backed by promotion decisions
Op risk takes forward steps at OpRisk Europe 2014
New dangers and new maturity mark a milestone year for op risk
Ethics and moral standards are as crucial to finance as ever
Carney’s words echo work of Émile Zola on the value of social capital
The heavy burden of regulatory settlements
How a few tail losses can skew capital calculations
Investors can survive rich world lowflation
But risks of EU deflation still loom