IASB: Liquidity buffers seek a safe home
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 accountant's take. By Matt Cameron
When the worlds of accounting and regulation collide, the resulting debates are invariably important. They also tend to be wrapped in impenetrably fussy technical jargon.
Sue Lloyd, senior director of technical activities at the International Accounting Standards Board (IASB) in London – and a new appointee to the organisation’s board, who takes her post in January – is at the heart of one of
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