Risk

Accounting for KVA under IFRS 13

The capital requirements of Basel 2.5 (BCBS-193, 2011) and Basel III (BCBS-189, 2011) have contributed to major reorganisations in trading activity post-crisis. Recent surveys (Sherif and Chambers ...
Investopedia

Understanding IFRS: Global Accounting Standards Explained

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. International ...
JournalofAccountancy

FASB, IASB Issue “Largely Identical” Guidance on Fair Value

FASB and the International Accounting Standards Board (IASB) on Thursday issued guidance on fair value measurement and disclosure requirements that the boards said in a press release is “largely ...
Investopedia

GAAP vs. IFRS: Do All Countries Use the Same Accounting Standards?

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Eric's career ...
Accounting Today

IASB proposes to update IFRS for SMEs

The International Accounting Standards Board introduced update proposals for the IFRS for SMEs accounting standard Thursday, to reflect recent improvements in International Financial Reporting ...
Bloomberg L.P.

Macro hedge accounting: A viable option for insurers hedging liabilities under IFRS 17

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...
Risk

Accounting for KVA under IFRS 13

Changes in capital requirements due to Basel 2.5 (Basel Committee on Banking Supervision 2011b) and Basel III (Basel Committee on Banking Supervision 2011a) contributed to major reorganisations in ...