Tag: Accounting

Documents (1) for Keynote speech by Mr Pedro Duarte Neves, Vice-Governor of the Banco de Portugal, at the Accounting for Derivatives and Financial Instrument meeting organized by ISDA, Lisbon, May 8, 2017

Consideration of Accounting Analysis for CCP Recovery and Continuity Tools

This paper examines some factors that central counterparties (CCPs) should consider in structuring partial tear-up... Read more Consideration of Accounting Analysis for CCP Recovery and Continuity Tools

Documents (1) for Consideration of Accounting Analysis for CCP Recovery and Continuity Tools

Documents (1) for Investment securities – interlink between accounting and regulations — AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS

Netting and Offsetting: Reporting derivatives under US GAAP and IFRS

Historically, the Europe-based International Accounting Standards Board (IASB) has permitted significantly less balance sheet offsetting... Read more Netting and Offsetting: Reporting derivatives under US GAAP and IFRS

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Documents (1) for Netting and Offsetting: Reporting derivatives under US GAAP and IFRS