The capital requirements of Basel 2.5 (BCBS-193, 2011) and Basel III (BCBS-189, 2011) have contributed to major reorganisations in trading activity post-crisis. Recent surveys (Sherif and Chambers ...

The IASB has also published IFRS 13, “Fair Value Measurement,” which sets out the principles for measuring fair value when it is required to be used in other financial reporting Standards. The IVSC ...

Barclay Palmer is a creative executive with 10+ years of creating or managing premium programming and brands/businesses across various platforms. Somer G. Anderson is CPA, doctor of accounting, and an ...

Accounting professionals are accustomed to complying with accounting standards. Generally accepted accounting standards set the guidelines for reporting financial transactions in the United States.

FASB and the International Accounting Standards Board (IASB) on Thursday issued guidance on fair value measurement and disclosure requirements that the boards said in a press release is “largely ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. International ...

Changes in capital requirements due to Basel 2.5 (Basel Committee on Banking Supervision 2011b) and Basel III (Basel Committee on Banking Supervision 2011a) contributed to major reorganisations in ...