Banking

You are here: Home : Topics A-Z : Banking

Business Models Matter (for Accounting, That Is)

With the first in a trio of rules on financial instruments, the IASB requires companies to evaluate their business model before abandoning fair-value accounting.

November 13, 2009

Changes to the controversial rules surrounding the accounting treatment of financial instruments — rules that were skewered during several rancorous debates among politicians, bankers, and accounting experts during the past year — are one step closer to being finalized. Read more...

Follow this topic

Sign up for newsletters
Subscribe to our Banking RSS feed

More Banking Articles

Derivatives: over the Counter, out of Sight
Derivatives are extraordinarily useful – as well as complex, dangerous if misused and implicitly subsidized. No wonder regulators are taking a close look. November 13, 2009
Lenders: Low Demand Killing Equipment Financing
Tightfistedness isn't the cause of the downturn in leasing activity, according to equipment-financing executives. It's the economy, stupid. November 2, 2009
On Convergence, Speed Is In; Hubris Is Out
FASB and the IASB rework their approach as Paul Volcker calls for an end to America's love affair with U.S. GAAP. October 30, 2009
Buffer Warren
Why are banks so averse to raising equity? October 29, 2009
Bridging the Gap on Booking Bank Loans
The U.S. and international accounting standards boards mull the divide between them on how banks should recognize changes in a loan's fair value. October 23, 2009
The Pyramid Principle
America's big banks are getting healthier. The small fry are not. October 23, 2009
Credit Suisse Bets Others Will Take Its Cue on Pay
The bank risks talent defections with a plan to make bonus compensation subject to company results over several years, but competitors may be pressured into the same step. October 22, 2009
Executive Comp Rules Will Be Narrow, Pay Czar Suggested
Although the administration is reportedly planning to cut the compensation of 175 executives at bailed-out companies, no wider war is intended, Kenneth Feinberg has suggested. October 22, 2009
Slim Pickings, No Appetite
Constrained lenders and wary borrowers explain falling levels of credit. October 16, 2009