Tag: Accounting

Capital | October 15, 2015

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

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Capital | June 29, 2012

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

ISDA letter to global regulators (including Basel, Fed, IASB, FASB, OCC, European Commission) expressing ISDA’s... Read more 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

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Studies | May 23, 2012

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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