International Financial Reporting Standards (IFRS)
The state of the art: how ESGs and actuarial software are evolving
State of the art
Calls for consistency over risk-free rate
Rates manoeuvres
Insurers gambling future on data quality
Shaky structures
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
Risk & Return Brasil: Supervisors need to be more curious, says Maia
Authorities should put less faith in numbers and what they are told by banks, says top Brazilian supervisor
Less than 50% of insurers think industry will meet Solvency II deadline, survey finds
Less than 50% of insurers think industry will meet Solvency II deadline, survey finds
The encroachment of Solvency II
The encroachment of Solvency II
Ernst & Young interview: A combined solution – overcoming the twin challenges of Solvency II and IFRS
The timing of the implementation of Solvency II and the second phase of IFRS presents a major logistical challenge for insurers which are not prepared
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
IASB has change of heart on hedge accounting
Proposed new rules on hedge accounting - published by the IASB this morning - are intended to make life easier for corporate hedgers
IASB appoints Hoogervorst as new chairman
Hans Hoogervorst, Dutch former cabinet minister, has been appointed chair of the International Accounting Standards Board
IASB includes liquidity premium in new insurance accounting proposals
Exposure draft brings convergence with Solvency II but stops short of full market consistency
The risks of tailoring credit default swaps
Credit portfolio managers could tailor credit default swap hedges as financial guarantees to avoid accounting mismatches on their balance sheet. However, the technique exposes credit hedgers to increased costs and basis risk, argues Dirk Schubert
Fair-value freeze in Japan
Corporates and financial institutions have long awaited the introduction of the internationally accepted fair-value option to hedge accounting in Japan. They believe a fair-value option would allow more institutions to hedge their risks, particularly in…
Ukraine: Regulation weaknesses underline need for deeper financial reform
Nick Kochan delves into Ukraine’s regulation of its financial sector and the approach its banks are taking to fraud. He finds that, despite appearances, the country and its banks have a long way to go before their controls meet the high standards…
