International Financial Reporting Standards (IFRS)
Switching from UK GAAP unlikely to boost hedge fund profits
Accountants caution UK managers seeking IFRS tax arbitrage
How to hedge CVA without being hurt
A new product could smoothe the gap between capital and accounting rules
The death of an accounting dream
IASB and FASB have failed to bring standards together, stakeholders say
Custody Risk Americas Awards 2014: Post-trade Technology Vendor of the Year
Post-trade Technology Vendor of the Year: Multifonds
'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
Basel leverage ratio would double up collateralised OTC positions
Ratio could be a 'game-changer', dealers warn, as Basel Committee proposes counting received collateral as well as derivatives exposures
Risk Espana rankings 2013
Spanish fiesta turns cold
Cross-currency flap leaves cloud over IFRS 9
Purely hypothetical
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
Swedish DMO raises concerns over Basel III impact on bond trading
The chief economist of Sweden’s debt office fears new rules on available-for-sale securities will make government bonds less liquid
Multi-curve hedge accounting models
Multi-curve hedge accounting models
FASB to consider adding OIS rate as hedge accounting benchmark
Industry says action is imperative as hedges could be rendered ineffective by the market's switch to OIS discounting
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
Risk 25: Filling data gaps for risk analysis
Filling data gaps for risk analysis
Applied risk management series
IFRS 9: Hedge effectiveness and optimal hedge ratios
Sponsored roundtable: Solvency II and the economic environment – The effect on Italian insurance
Solvency II and the economic environment – The effect on Italian insurance
CoRep and FinRep: a "Frankenstein's monster" of reporting
Mind the language gap
Longevity risk transfer market ‘set to boom’ in Japan
Accounting and regulatory changes will drive demand, say participants
Show me the money: banks explore DVA hedging
Show me the money