All ABA articles

  • FDIC
    Article

    FDIC paves way for rollback of initial swap margin requirements

    2019-09-19T19:43:00Z

    The move to ditch the requirement that insured depository institutions collect initial margin from affiliates is being praised by regulators for bringing the U.S. into alignment with other countries and freeing up $39.4 billion in collateral.

  • Federal Reserve
    Article

    Fed study minimizes lending, volatility concerns of CECL

    2019-08-16T13:26:00Z

    A new analysis out of the Federal Reserve suggests concerns over the expected economic effects of CECL, the new rule on credit losses, may be overstated.

  • Article

    Defining Materiality and Sustainability

    2015-09-29T14:15:00Z

    “Materiality” has long been defined as that financial information which might harm or benefit a shareholder. In modern corporate governance, however, that’s changing. One new proposal seeks to define material information in terms of sustainability for multiple stakeholders, not just shareholders. That has sparked debates over fiduciary duty, corporate personhood, ...

  • Article

    ABA Seeks Clarity for Corporate Monitors

    2015-02-18T12:15:00Z

    Image: The American Bar Association is mulling new standards for corporate monitors that effectively could make the monitorship process a lot easier, cheaper, and transparent for compliance officers working with them. “The standards go a long way toward facilitating a better relationship between the monitor and the company,” says John ...