Accounting
Banks shun internal models in CVA impact study
Accounting exposures win out as banks seek to align capital with front-office practice
Noble Group defends off-balance sheet inventory deals
Firm’s treatment of optional commodity inventory sales is appropriate, CEO says
PRA reviewing need for new accounting at UK banks – Carney
Bank accounting has improved in past two years, BoE governor tells hearing
Switching from UK GAAP unlikely to boost hedge fund profits
Accountants caution UK managers seeking IFRS tax arbitrage
FVA accounting, risk management and collateral trading
Albanese, Andersen and Iabichino present a method for accounting and risk managing FVAs
OCC 'disappointed' at lack of accounting convergence
FASB and IASB must keep trying to unite standards, say bank regulators
Prudent valuation vs confidence accounting
Accounts shouldn't pretend valuations are exact - but how best to fix the problem?
Leverage rumpus: Banks protest impact of ratio revisions
Client clearing, repo markets, credit derivatives – the leverage ratio casts a shadow over them all. But the overarching complaint is that the ratio should remain a backstop, and it’s a point on which many regulators agree. Lukas Becker and Tom Newton…
Linn Energy SEC inquiry sparks hedge accounting debate
Linn Energy, once fêted as a leader in risk management, is under scrutiny by US regulators for its derivatives accounting practices – something that is casting a shadow over other master limited partnerships in the upstream oil and gas business, finds…
Hedge Funds Review Service Provider Rankings 2013 open for voting
Hedge Funds Review Service Provider Rankings cover a wide range of services including prime brokerage, fund administration and accountancy. They give an insight into what managers and investors value
Basel II implementation in Vietnam by 2015 remains challenging
While the Vietnam regulator is consulting on setting up an asset management company to take on NPLs to help clean up domestic banks' balance sheets, slow progress is being made towards Basel II
Cutting Edge introduction: Goodwill for DVA
Goodwill blunting
DVA for assets
DVA for assets
Northern Trust to shadow BNY Mellon at Bridgewater
Northern Trust appointed to replicate middle- and back-office functions of existing administrator BNY Mellon at $140bn hedge fund
Ranking results highlight important role played by service providers in hedge fund industry
Service Provider Rankings 2012
Service Provider Rankings 2012
The Service Provider Rankings 2012 recognise the important role played by a wide range of organisations in the smooth running and operation of hedge funds and funds of hedge funds globally.
Banks should give more info on RWAs and models, says FSB
It is impossible for investors to understand modelling differences between banks, FSB report warns
ETRM Software House of the Year, Asia: Triple Point Technology
ETRM Software House of the Year, Asia: Triple Point Technology
Risk Annual Summit: CVA rethink needed, says HSBC risk specialist
Market risk hedges should be recognised when calculating CVA capital charge, says HSBC market risk modelling head
Banks caught in DVA dilemma
The DVA dilemma
Basel DVA capital deduction could cost banks billions
Billions of dollars in capital could be excluded under Basel proposals on derivatives DVA - with US banks hardest hit
Institutionalisation and succession planning are two challenges for larger hedge fund managers
Service Provider Rankings 2011
RBS faces $100 million lawsuit in US
RBS being sued in the US by Highland Capital for $100 million