1. Risk & Capital
  2. Tax & Accounting
  3. Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP

Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP

Risk & Capital
Tax & Accounting September 28, 2012
< 1  min.read

Letter from the IASB’s Chairman, Mr Hoogervorst, addressing ISDA’s concerns from a letter dated June 29 over the potential removal of the AFS filter to determine regulatory capital and how that removal might interact with the potential future accounting for investments classified as FV through OCI under US GAAP and IFRS

Documents (1) for Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP

Latest

Get Ready for the ISDA Notices Hub

No one wants to have to terminate a derivatives trading relationship – that usually means a counterparty has failed to make a payment or has become insolvent. At an already stressful time, the last thing anyone needs is to experience...

ISDA Publishes Paper on SFDR Review

On June 23, ISDA and the Association for Financial Markets in Europe (AFME) published a position paper on the review of the Sustainable Finance Disclosure Regulation (SFDR). The paper acknowledges that the SFDR needs to be revised in line with...