As the economic crisis play out in Europe, an important question for investors is how sovereign debt exposure may have affected the recently reported performance of systemically important banks.
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IASB
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It remains challenging for investors to fully anticipate the consequences of forthcoming bank regulatory requirements, especially across interrelated strands of regulation. A case in point is a Basel III requirement eliminating filters relating to financial reporting information. Read more
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After my first meeting as a member of the International Financial Reporting Standards Interpretations Committee (IFRS IC) in July, it was apparent to me that the activities and decisions of the IFRS IC are more relevant to investors than they might anticipate. Read more
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Are you the trusting sort? How about when it comes to trusting banks some six years after the financial crisis? You should consider reading The Atlantic’s recent article “What’s Inside America’s Banks?” on why many in the investment world, and the general public, still don’t trust banks. Read more
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Last week, Hans Hoogervorst, chairman of the International Accounting Standards Board (IASB), made the case for the U.S. Securities and Exchange Commission (SEC) to allow the optional use of International Financial Reporting Standards (IFRS) by U.S. publicly listed companies. Read more
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A list of the top 10 most-read blog posts from the Market Integrity Insights blog in 2012. Read more
Leave a Comment In October 2011 the Financial Accounting Standards Board (FASB) issued proposed guidance on how to value investment properties. But instead of providing guidance on how to measure investment properties held by any entity, the FASB created a new type of entity — the so-called “investment property entity” (IPE). Read more
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The need for better risk disclosures has been evident throughout the financial crisis. From the standpoint of investors and bank counterparties, the ongoing high cost of borrowing alongside difficulties that many banks still face when accessing different funding markets reflect the opacity surrounding bank institutions’ risk profiles. Read more
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