Proposals on balance-sheet netting spark worries about leverage ratios

Called to account

Olu Sonola

Politicians and regulators have been calling for a globally consistent set of accounting standards since the onset of the financial crisis. So far, however, progress has been slow, with disagreement between standard setters on a range of core issues. Now, the Connecticut-based Financial Accounting Standards Board (FASB) and London-based International Accounting Standards Board (IASB) are showing signs of pulling in the same direction. Unfortunately for many market participants, it is not the

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