Risk management/Accounting
SPV Ruling: Counting the cost
The recent crop of high-profile accountancy scandals has forced the US accounting regulator to clamp down on the 'creative' use of special purpose vehicles to shift liabilities off balance sheet. Saskia Scholtes investigates the ramifications for firms…
Corporate governance hots up on the continent
Continental European countries are increasing their focus on corporate governance issues.
Enron-related regulatory issues hit derivatives industry
Enron's collapse has sparked calls for more derivatives regulation and stricter accounting standards in the US. What proposals should the derivatives industry be concerned about?