All Derivatives articles
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News BriefBanking regs find flaws in resolution plans for BoA, JPM, Goldman Sachs, Citi
Two federal banking regulators found deficiencies with the sale of derivatives in the resolution plans of Bank of America, Goldman Sachs, and JPMorgan Chase, while the regulators disagreed on the severity of an issue with Citigroup’s plan.
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PremiumOCC’s Hsu encourages banks to apply guardrails to AI use
Warning of an “eventual reckoning” on artificial intelligence use by financial institutions, the acting head of the Office of the Comptroller of the Currency said the industry should learn lessons on how similar disruptive technologies evolved from being helpful to dangerous.
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ArticleHot topics for 2019 year-end audits
As auditors get ready for year-end audits, internal controls and new accounting standards are on their radar.
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ArticleWhat FASB’s recent updates might mean for you
The Financial Accounting Standards Board has issued updates to its standards on hedging and share-based payments and is offering guidance on reference rate reform.
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ArticleCompanies face first reporting under new hedge rules
Hedge accounting rules, now taking effect, may have fallen under the radar as companies wrestled bigger changes to revenue recognition, leasing, and credit losses.
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BlogU.K.-U.S. authorities reach post-Brexit derivatives trading deal
The U.S. Commodity Futures Trading Commission and the Bank of England—including the Prudential Regulation Authority and the U.K. Financial Conduct Authority—on Monday issued a joint statement finalizing a post-Brexit derivatives trading deal.
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Blog
FASB proposes updates to financial instrument rules
FASB has issued a proposal to amend rules on three major standards on financial instruments to address clarity and implementation issues.
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Blog
FASB edits hedging standard, more changes to come
FASB has finalized a change to the new hedge accounting standard to expand the list of permissible U.S. benchmark interest rates.
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Article
Add hedging to year-end accounting change to-do list
The accounting may be simpler under a new standard on hedging, but that doesn’t mean the transition is any simpler than for any other accounting change.
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Blog
Early adoption fizzles for new hedge accounting rules
Despite assumptions that companies would flock to simpler accounting, most are holding back in adopting new hedge rules.
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Article
Early adoption options could ease some accounting strife
Despite the enormity of accounting change occurring at public companies, some might spare themselves some grief by adopting certain rules before they are mandatory.
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Blog
FASB addresses feedback to lease, hedge proposals
FASB has reached some preliminary decisions about how it will revise rules on lease accounting and hedging to address implementation questions.
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Blog
FASB queues up technical questions on hedging standard
After approving a new standard for how to account for hedges in financial statements, now FASB is hearing requests for clarifications and technical corrections.
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Article
FASB’s new hedging standard opens door to new strategies
Companies have yet another new accounting standard from the Financial Accounting Standards Board to adopt, but this time they can’t wait to get started.
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ArticleMiFID II is on the way and U.S. firms should pay close attention
As the slate of EU financial regulations known as MiFID II goes into effect in January, U.S. firms may be rudely awakened by new transparency demands, real-time reporting requirements, and “research unbundling” rules.
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Blog
FASB finalizes new approach to hedge accounting
The FASB has issued its long-awaited standard to simplify hedge accounting, allowing companies to adopt the new approach almost immediately if they choose.
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Blog
FASB nears release of final standard on hedge accounting
FASB plans to issue its final standard on hedge accounting in August, taking effect in 2018 among other major accounting changes over the next few years.
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Blog
FASB proposes new approach to hedge accounting
After finishing rules on the recognition and measurement of financial instruments and on loan losses, FASB is turning its attention back to hedge accounting with a new proposal. Tammy Whitehouse reports.
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Article
Investment companies prepare for fresh wave of cyber-scrutiny
Armed with Regulation S-P—the SEC’s go-to enforcement tool for cyber-security—regulators will soon begin a fresh wave of actions against investment advisers and broker-dealers who take a cavalier approach to their cyber-security responsibilities. Joe Mont reports.
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Blog
SEC Considers Derivatives Rules for Registered Funds
The SEC has proposed rules that, once finalized, will modernize and enhance existing regulations placed on the use of derivatives by registered investment companies. The proposed rules would limit the use of derivatives by mutual funds, exchange-traded funds, closed-end funds, and business development companies. It also requires them to establish ...