The leading stories from RiskNews


Canada may embrace mark-to-market accounting under new accounting rules being considered by the Canadian Accounting Standards Board aimed at improving how financial instruments are reported in financial statements. The Canadian accounting standards-setter is likely to move towards mark-to-market, or fair value, rules for derivatives contracts held by Canadian companies. The new proposals are based on the US Financial Accounting Standards Board’s Statement 133, which deals

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here: