International Accounting Standards Board (IASB)
Industry picks holes in BCR proposals
IAIS seeking a middle way on insurance capital rules
OCC 'disappointed' at lack of accounting convergence
FASB and IASB must keep trying to unite standards, say bank regulators
The death of an accounting dream
IASB and FASB have failed to bring standards together, stakeholders say
IASB + FASB = FAIL
Stakeholders have given up hope of accounting convergence
'A terrible disappointment' - IASB fumes as US rejects common approach
Hoogervorst says work on classification and measurement "has been done for nothing"
IASB: Liquidity buffers seek a safe home
Fair-value friend
IASB eases fears over hedge accounting for CCP novations
Standard-setter decides trades can still qualify for hedge accounting when voluntarily novated to a CCP, but experts warn wider stance on novation could cause trouble
Banks and EBA join forces over liquidity buffer accounting
Banks and industry groups have been joined by an unlikely ally in their protests about the accounting treatment of assets held in liquidity buffers – the European Banking Authority. By Lukas Becker and Matt Cameron
Banks fear loss of hedge accounting for CCP novations
Trades cleared voluntarily would not be protected by hedge accounting under IASB proposals
Multi-curve hedge accounting models
Multi-curve hedge accounting models
Asian currency hedgers to be hit by ‘fatal flaw’ in new accounting rules
A major change is needed to correct new hedge accounting rules, which could restrict derivatives use by Asian firms hedging their foreign currency exposures
Closing the gaps in tax enforcement
A taxing business
Show me the money: banks explore DVA hedging
Show me the money
Asia readies for new hedge accounting rules
Brought to account
Boon to US leverage ratios as FASB ditches netting proposals
Derivatives accounting proposals abandoned to relief of dealers - but move deals a blow to hopes of convergence between US standards and IASB
Banks rail against FASB netting proposals
Dealers say gross figures over-inflate balance sheet and misrepresent risk
Sponsored statement: Royal Bank of Scotland
Basel III and IFRS 9: A tightening of the regulations
Sponsored statement: Royal Bank of Scotland
Basel III and IFRS 9: A tightening of the regulations
Proposals on balance-sheet netting spark worries about leverage ratios
Called to account
FASB softening stance in bid for convergence, say analysts
US standard-setter tilting towards IFRS on accounting for financial instruments
Fair-value accounting for CVA, part two
Fair-value accounting for CVA
Accounting change prompts rethink of US leverage ratios
Proposal for convergence on derivatives netting could force an adjustment of US bank leverage ratios, says regulator
Fair-value accounting for CVA
Fair-value accounting for CVA