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1

IFRS 13 | Hedge Accounting Matters

http://www.hedgeaccountingmatters.com/tag/ifrs-13

Posts Tagged ‘IFRS 13’. IFRS 13 for Corporates: Stuck between the Bank and a Hard Place. Posted by Blaik Wilson. Corporate treasurers have faced many a regulatory challenge before, and IFRS 13 is no exception. Deploying a compliant fair value methodology under this new standard has been causing many treasurers significant angst over the last few months. They are not helped by the plethora of mixed messages, confusing guidance and inconsistent treatment from various experts [.]. Eva Marie De Leon.

2

IFRS9 | Hedge Accounting Matters

http://www.hedgeaccountingmatters.com/tag/ifrs9

Posts Tagged ‘IFRS9’. THE IASB HEARS THE CONCERN OF THE 90 PERCENT ON IFRS 9 FATAL FLAWS. Posted by Blaik Wilson. IFRS 9 Hedge Accounting Jeopardizes Convergence Dream. Posted by Blaik Wilson. IFRS 9 Hedge Accounting: Missed Deadlines Creates Uncertainty. Posted by Blaik Wilson. The delay of IFRS 9 hedge accounting (phase III) is disappointing news for many; particularly the commodity and option hedgers who were hoping to take advantage of the more favourable provisions in the new standard as soon as pos...

3

IFRS 9 Hedge Accounting Jeopardizes Convergence Dream | Hedge Accounting Matters

http://www.hedgeaccountingmatters.com/2012/10/ifrs-9-hedge-accounting-jeopardizes-convergence-dream

IFRS 9 Hedge Accounting Jeopardizes Convergence Dream. Posted by Blaik Wilson. In September this year, the International Accounting Standards Board ( IASB. Finally issued the Review Draft for Hedge Accounting. Phase three of the replacement project for IAS 39 (under the banner of IFRS 9. Where would this leave us? Well by 2015, we could be in a situation where three large chunks of the financial reporting community are working under different GAAP for their hedge accounting specifically, the US, Europe a...

4

Reval | Hedge Accounting Matters

http://www.hedgeaccountingmatters.com/tag/reval

Posts Tagged ‘Reval’. THE IASB HEARS THE CONCERN OF THE 90 PERCENT ON IFRS 9 FATAL FLAWS. Posted by Blaik Wilson. OCI Releases: Restatement Risk from the Finer Points of Hedge Accounting. Posted by Shane Randolph. IFRS 9 Hedge Accounting: Missed Deadlines Creates Uncertainty. Posted by Blaik Wilson. The delay of IFRS 9 hedge accounting (phase III) is disappointing news for many; particularly the commodity and option hedgers who were hoping to take advantage of the more favourable provisions in the new st...

5

Foreign Exchange | Hedge Accounting Matters

http://www.hedgeaccountingmatters.com/tag/foreign-exchange

Posts Tagged ‘Foreign exchange’. THE IASB HEARS THE CONCERN OF THE 90 PERCENT ON IFRS 9 FATAL FLAWS. Posted by Blaik Wilson. Eva Marie De Leon. IFRS 13 for Corporates: Stuck between the Bank and a Hard Place. THE IASB HEARS THE CONCERN OF THE 90 PERCENT ON IFRS 9 FATAL FLAWS. IFRS 9 Hedge Accounting Jeopardizes Convergence Dream. OCI Releases: Restatement Risk from the Finer Points of Hedge Accounting. Why Some Airlines May be Heading for Restatement. Asset and liability management. FAS 133 Exposure Draft.

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blog.reval.com blog.reval.com

Risky Business » Derivatives Reform

http://blog.reval.com/posts/tag/derivatives-reform

Christmas Comes Early For Hedgers of FX Swaps & Forwards Under Dodd-Frank. Posted by Jiro Okochi. Swap Data Repository (SDR). At long last, the U.S. Treasury Department on Friday came out with the final determination that FX swaps and FX forwards will be exempt from mandatory trading and clearing under Dodd-Frank. Http:/ www.treasury.gov/press-center/press-releases/Pages/tg1773.aspx. And rigorous business conduct. The determination does not exempt FX swaps and FX forwards from margining and makes a point...

blog.reval.com blog.reval.com

Risky Business » Blog Archive » Would Dodd-Frank have prevented Bob Citron bankrupting the OC in 1994?

http://blog.reval.com/posts/would-dodd-frank-have-prevented-bob-citron-bankrupting-the-oc-in-1994

Would Dodd-Frank have prevented Bob Citron bankrupting the OC in 1994? Posted by Jiro Okochi. Robert Citron, the infamous former treasurer of Orange County, died last Wednesday at the age of 87. In 1994 he singlehandedly bankrupted the affluent county in sunny southern California by over leveraging his $20bn fund using repo markets and structured OTC derivatives with a $1.6bn paper losssound familiar? Also looking back, would Dodd-Frank have stopped this bankruptcy? Mail (will not be published) (required).

blog.reval.com blog.reval.com

Risky Business » General

http://blog.reval.com/posts/category/general

Another Common Sense Win For End-Users Under Dodd-Frank. Posted by Jiro Okochi. Would Dodd-Frank have prevented Bob Citron bankrupting the OC in 1994? Posted by Jiro Okochi. Robert Citron, the infamous former treasurer of Orange County, died last Wednesday at the age of 87. In 1994 he singlehandedly bankrupted the affluent county in sunny southern California by over leveraging his $20bn fund using repo markets and structured OTC derivatives with a $1.6bn paper losssound familiar? Posted by Jiro Okochi.

blog.reval.com blog.reval.com

Risky Business » corporate end-users

http://blog.reval.com/posts/tag/corporate-end-users

Christmas Comes Early For Hedgers of FX Swaps & Forwards Under Dodd-Frank. Posted by Jiro Okochi. Swap Data Repository (SDR). At long last, the U.S. Treasury Department on Friday came out with the final determination that FX swaps and FX forwards will be exempt from mandatory trading and clearing under Dodd-Frank. Http:/ www.treasury.gov/press-center/press-releases/Pages/tg1773.aspx. And rigorous business conduct. The determination does not exempt FX swaps and FX forwards from margining and makes a point...

blog.reval.com blog.reval.com

Risky Business » CFTC

http://blog.reval.com/posts/tag/cftc

Another Common Sense Win For End-Users Under Dodd-Frank. Posted by Jiro Okochi. Verdict on regulation of Fx Swaps & Forwards: still waiting, but reporting to SDRs will be required. Posted by Jiro Okochi. Swap Data Repository (SDR). Foreign Exchange dealers, hedgers, SEFs and DCOs eagerly awaited clarification on whether or not FX swaps and forwards would be classified as a Swap under the CFTC definitional rule passed on July 10. And unclear as to when the final determination will made. With the passing o...

blog.reval.com blog.reval.com

Risky Business » Swap Data Repository (SDR)

http://blog.reval.com/posts/tag/swap-data-repository-sdr

Christmas Comes Early For Hedgers of FX Swaps & Forwards Under Dodd-Frank. Posted by Jiro Okochi. Swap Data Repository (SDR). At long last, the U.S. Treasury Department on Friday came out with the final determination that FX swaps and FX forwards will be exempt from mandatory trading and clearing under Dodd-Frank. Http:/ www.treasury.gov/press-center/press-releases/Pages/tg1773.aspx. And rigorous business conduct. The determination does not exempt FX swaps and FX forwards from margining and makes a point...

blog.reval.com blog.reval.com

Risky Business » OTC derivatives market

http://blog.reval.com/posts/tag/otc-derivatives-market

Would Dodd-Frank have prevented Bob Citron bankrupting the OC in 1994? Posted by Jiro Okochi. Robert Citron, the infamous former treasurer of Orange County, died last Wednesday at the age of 87. In 1994 he singlehandedly bankrupted the affluent county in sunny southern California by over leveraging his $20bn fund using repo markets and structured OTC derivatives with a $1.6bn paper losssound familiar? Also looking back, would Dodd-Frank have stopped this bankruptcy? Posted by Jiro Okochi. Well, unfortuna...

blog.reval.com blog.reval.com

Risky Business

http://blog.reval.com/page/2

Verdict on regulation of Fx Swaps & Forwards: still waiting, but reporting to SDRs will be required. Posted by Jiro Okochi. Swap Data Repository (SDR). Foreign Exchange dealers, hedgers, SEFs and DCOs eagerly awaited clarification on whether or not FX swaps and forwards would be classified as a Swap under the CFTC definitional rule passed on July 10. And unclear as to when the final determination will made. And comply with any business conduct rules applied to Swap Dealers who sell these instruments.

blog.reval.com blog.reval.com

Risky Business » Swap Dealers

http://blog.reval.com/posts/tag/swap-dealers

Another Common Sense Win For End-Users Under Dodd-Frank. Posted by Jiro Okochi. Two years later, the Dodd-Frank train has left the station. Posted by Jiro Okochi. Swap Data Repository (SDR). Http:/ www.cftc.gov/ucm/groups/public/@newsroom/documents/file/federalregister071012c.pdf. Despite the challenges ahead to meet these fall deadlines, it is clear now the Dodd-Frank train has left the station and anybody that was hoping for a repeal should be preparing in earnest for the new world order for derivatives.

blog.reval.com blog.reval.com

Risky Business » Geithner

http://blog.reval.com/posts/tag/geithner

Christmas Comes Early For Hedgers of FX Swaps & Forwards Under Dodd-Frank. Posted by Jiro Okochi. Swap Data Repository (SDR). At long last, the U.S. Treasury Department on Friday came out with the final determination that FX swaps and FX forwards will be exempt from mandatory trading and clearing under Dodd-Frank. Http:/ www.treasury.gov/press-center/press-releases/Pages/tg1773.aspx. And rigorous business conduct. The determination does not exempt FX swaps and FX forwards from margining and makes a point...

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