International Accounting Standards Board (IASB)

What price regulatory compliance?

The US banking industry has been inundated with a set of mandatory changes such as Basel II, the Sarbanes-Oxley Act and the Patriot Act, which, responded to individually, represent a significant portion of an organisation's change budget. Dai Bedford,…

Treasurers 'extremely concerned' by IASB rules

The International Group of Treasury Associations (IGTA) says IAS 39 should not be adopted unless two changes related to currency and interest rate hedging are made to the International Accounting Standards Board’s (IASB) rule.

European Commission welcomes IASB compromise

The European Commission has welcomed yesterday’s International Accounting Standards Board decision to try to allow for ‘macro-hedging’ as part of proposed new accounting standards, due to come into place in 2005.

IIF says much work remains on Basel II

The Institute of International Finance (IIF), the Washington, DC trade association of financial institutions, contends that Basel II still has a long way to go before it can be finalised, in its response to the Basel Committee for Banking Supervision’s…

How to run a market

Former-derivatives-trader-turned-author Frank Partnoy wants to see tougher accounting standards and risk disclosures to deter corporate crooks. But are the regulators listening? Maria Kielmas reports

Getting the solvency balance right

The next few years will witness a radical overhaul of EU solvency insurance regulations underthe banner of the Solvency II project. The proposals will align regulatory capital requirementswith true economic risks, with clear advantages to those players…

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…

IASB oprisk project shifted to new working group

The International Accounting Standards Board (IASB), the global accounting rules organisation based in London, released information on proposed changes to its risk disclosure standards in International Accounting Standard 32 (IAS 32) in December, after…

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