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Knowledge Bank > Accounting > Regulatory
 View Section Contributors
  •  
  • FDIC Proposal Links Market Reform to the Securitization Safe Harbor, Mayer Brown LLP (5/18/2010)
  •  
  • Asset-Backed Securities: Proposed Rules, U.S. Securities & Exchange Commission (5/3/2010)
  •  
  • SEC Pushes Historic Transparency, Asset Securitization Report--SourceMedia (5/1/2010)
  •  
  • US SEC Proposes Massive ABS Rule Changes, Mayer Brown LLP (4/8/2010)
  •  
  • FAQ on Issuer and Underwriter Obligations Under the New Rating Agency Web Site Rules, Mayer Brown LLP (3/24/2010)
  •  
  • The Proposed United States Covered Bond Act of 2010
    ( United States House of Representatives ) (3/18/2010)
  •  
  • GSEs Buy Time as Treasury UpsTheir Available Capital, Asset Securitization Report--SourceMedia (2/1/2010)
  •  
  • Basel Committee Proposes Significant Reforms to Regulatory Capital Framework, Mayer Brown LLP (1/13/2010)
  •  
  • FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R), Ernst & Young LLP (11/13/2009)
  •  
  • Crucial Transitional Relief Under the FDIC Securitization Safe Harbor, Mayer Brown LLP (11/12/2009)
  •  
  • FASB proposes to defer Statement 167 for asset management funds, Ernst & Young LLP (11/11/2009)
  •  
  • IFRS Outlook: Insights on International GAAP, Ernst & Young LLP (11/9/2009)
  •  
  • Classification of financial instruments within the IFRS 7 fair value hierarchy, Ernst & Young LLP (11/9/2009)
  •  
  • IASB Update: October 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (10/26/2009)
  •  
  • IFRS Survey Results 2009: Current Issues, Deloitte & Touche LLP (10/20/2009)
  •  
  • FASB re-exposes proposed amendment to embedded credit derivative scope exception of Topic 815, Ernst & Young LLP (10/19/2009)
  •  
  • SEC and CFTC Issue Joint Report on Regulatory Harmonization, U.S. Securities & Exchange Commission (10/16/2009)
  •  
  • IASB Update: September 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (9/25/2009)
  •  
  • A Global Framework for Regulatory Cooperation on OTC Derivative CCPs and Trade Repositories
    ( Federal Reserve Bank of New York ) (9/24/2009)
  •  
  • Statement of the Monitoring Board for the International Accounting Standards Committee Foundation on Principles for Accounting Standards and Standard Setting
    ( IASC Foundation Monitoring Board ) (9/22/2009)
  •  
  • Financial Accounting Foundation Endorses Statement of the International Accounting Standards Committee Foundation Monitoring Board, Financial Accounting Standards Board (FASB) (9/22/2009)
  •  
  • Exodus Begins as Accounting Threats Grow, Asset Backed Alert, Harrison Scott Publications Inc. (9/18/2009)
  •  
  • Balance Sheets May Grow Amid Focus On Securitizations and Special-Purpose Entities, Standard & Poor's (9/8/2009)
  •  
  • FASB issues proposed ASU on improving disclosures about fair value measurements, Ernst & Young LLP (9/8/2009)
  •  
  • FASB issues proposed ASU on consolidation scope, Ernst & Young LLP (9/8/2009)
  •  
  • Supplement to IFRS outlook: Annual improvement 2009 - Summary of proposals, Ernst & Young LLP (8/31/2009)
  •  
  • FASB Issues Exposure Draft for Proposed Accounting Standards Update, Improving Disclosures about Fair Value Measurements, Financial Accounting Standards Board (FASB) (8/28/2009)
  •  
  • Guiding principles for the replacement of IAS 39, Basel Committee on Banking Supervision (8/27/2009)
  •  
  • US Administration Delivers Regulatory Reform on OTC Derivatives, RiskCenter.com (8/27/2009)
  •  
  • The Other Shoe Drops - US Bank Regulators React to Securitization Accounting Changes, Mayer Brown LLP (8/27/2009)
  •  
  • Agencies seek comment on proposed regulatory capital standards related to adoption of Statements of Financial Accounting Standards No. 166 and 167, Board of Governors of the Federal Reserve System (8/26/2009)
  •  
  • IFRS Outlook: Insights on International GAAP, Ernst & Young LLP (8/25/2009)
  •  
  • IFRS Insights: Achieving a global standard, Deloitte & Touche LLP (8/24/2009)
  •  
  • The Current Pace and Direction of Accounting Standard Setting: A White Paper of the American Bankers Association
    ( American Bankers Association ) (8/13/2009)
  •  
  • FASB Board Proposes Update to FAS 157, Financial Accounting Standards Board (FASB) (8/5/2009)
  •  
  • IASB Update: July 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (8/4/2009)
  •  
  • FASB Statement No. 166, Accounting for Transfers of Financial Assets, an amendment of FASB Statement No. 140, Ernst & Young LLP (7/31/2009)
  •  
  • FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R), Ernst & Young LLP (7/31/2009)
  •  
  • Basel II Modified in Response to Market Crisis, Mayer Brown LLP (7/23/2009)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (7/16/2009)
  •  
  • ASF Project RESTART Releases Disclosure and Reporting Packages, Representations and Warranties Request for Comment, American Securitization Forum (7/15/2009)
  •  
  • IASB proposes improvements to financial instruments accounting, International Accounting Standards Board (IASB) (7/14/2009)
  •  
  • Enhancements to the Basel II framework, Basel Committee on Banking Supervision (7/13/2009)
  •  
  • CESR recommends the Commission to introduce a mandatory trade transparency regime for non-equity markets, Committee of European Securities Regulators (7/10/2009)
  •  
  • IASB publishes IFRS for SMEs, International Accounting Standards Board (IASB) (7/9/2009)
  •  
  • IASB issues Discussion Paper on 'own credit risk', Ernst & Young LLP (7/8/2009)
  •  
  • Financial Regulation Reform and Securitization, Mayer Brown LLP (7/6/2009)
  •  
  • FASB Accounting Standards Codification(TM) Launches Today, Financial Accounting Standards Board (FASB) (7/1/2009)
  •  
  • IASB Update: June 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (6/26/2009)
  •  
  • Off-Balance Sheet Accounting Changes: SFAS 166 and SFAS 167, Fitch Ratings (6/22/2009)
  •  
  • Big Changes to Securitization Accounting, Mayer Brown LLP (6/22/2009)
  •  
  • IFRS Insights: Achieving a global standard, Deloitte & Touche LLP (6/19/2009)
  •  
  • Obama Administration Proposes Comprehensive Changes, Mayer Brown LLP (6/18/2009)
  •  
  • IFRS Outlook : Insights on International GAAP, Ernst & Young LLP (6/15/2009)
  •  
  • FASB Issues Statements 166 and 167 Pertaining to Securitizations and Special Purpose Entities, Financial Accounting Standards Board (FASB) (6/12/2009)
  •  
  • FASB issues Statement 166, an amendment to Statement 140, Ernst & Young LLP (6/12/2009)
  •  
  • FASB issues Statement 167, amendments to FIN 46(R), Ernst & Young LLP (6/12/2009)
  •  
  • Federal Reserve responds to new accounting standards, Board of Governors of the Federal Reserve System (6/12/2009)
  •  
  • Financial services industry responses to the SEC's proposed IFRS roadmap: Comment letter update, Deloitte & Touche LLP (6/11/2009)
  •  
  • Converting to IFRS: Effects on US banking and capital markets institutions, Ernst & Young LLP (6/11/2009)
  •  
  • FASB Issues Exposure Draft of Fair Value Measurement Guidance for Alternative Investments, Ernst & Young LLP (6/9/2009)
  •  
  • SEC Approves Rule Establishing an Interim Pilot Program on Margin Requirements for Transactions in Credit Default Swaps
    ( Financial Industry Regulatory Authority (FINRA) ) (6/3/2009)
  •  
  • FASB Accounting Standards Codification(TM) to Officially Launch on July 1, 2009, Financial Accounting Standards Board (FASB) (6/3/2009)
  •  
  • Fair Value Measurement - Proposals For A New Standard, Ernst & Young LLP (6/2/2009)
  •  
  • IASB Tentative Decisions on IAS 39, Ernst & Young LLP (6/1/2009)
  •  
  • IASB publishes draft guidance on fair value measurement, International Accounting Standards Board (IASB) (5/28/2009)
  •  
  • Securitization Accounting Rules are Changing, RiskCenter.com (5/28/2009)
  •  
  • IASB Update: May 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (5/28/2009)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (5/22/2009)
  •  
  • Update on Comprehensive Review of Financial Instrument Accounting, International Accounting Standards Board (IASB) (5/22/2009)
  •  
  • Monitoring Group announces adoption of formal Charter
    ( International Organization of Securities Commissions (IOSCO) ) (5/19/2009)
  •  
  • FASB issues proposal on measurement of liabilities at fair value, Ernst & Young LLP (5/8/2009)
  •  
  • IFRS Insights: Achieving a global standard, Deloitte & Touche LLP (4/30/2009)
  •  
  • IASB Update: April 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (4/30/2009)
  •  
  • Notice Of Filing Of Amendment To Rule G-8, On Books And Records, Relating To Auction Rate Securities And Variable Rate Demand Obligations
    ( Municipal Securities Rulemaking Board (MSRB) ) (4/28/2009)
  •  
  • IASB sets out timetable for IAS 39 replacement and its conclusions on FASB FSPs, International Accounting Standards Board (IASB) (4/24/2009)
  •  
  • Making Sense of the FASB Staff's April 9 Pronouncements on Valuation and Other Than Temporary Impairment, What's Right and What's Wrong, RiskCenter.com (4/15/2009)
  •  
  • Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies, U.S. Securities & Exchange Commission (4/15/2009)
  •  
  • FASB Issues Final Staff Positions to Improve Guidance and Disclosures on Fair Value Measurements and Impairments, Financial Accounting Standards Board (FASB) (4/9/2009)
  •  
  • US Companies Preparing to Adopt International Financial Reporting Standards See Opportunity to Transform Their Finance Functions, RiskCenter.com (4/1/2009)
  •  
  • Are 'Mark-to-market' Accounting Rules on the Mark?
    ( Knowledge@Wharton ) (4/1/2009)
  •  
  • Interactive Data to Improve Financial Reporting (Correction), U.S. Securities & Exchange Commission (4/1/2009)
  •  
  • IASB Update: March 2009. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (3/31/2009)
  •  
  • The Hierarchy of Generally Accepted Accounting Principles: a replacement of FASB Statement No. 162, Financial Accounting Standards Board (FASB) (3/27/2009)
  •  
  • Reclassification of financial assets, Ernst & Young LLP (3/23/2009)
  •  
  • FASB Issues Proposals to Improve Guidance on Fair Value Measurements and Impairments, Financial Accounting Standards Board (FASB) (3/17/2009)
  •  
  • Embedded Derivatives: Amendments to IFRIC 9 and IAS 39, Ernst & Young LLP (3/16/2009)
  •  
  • FASB to propose FSPs to address fair value measurements and other-than-temporary impairments, Ernst & Young LLP (3/16/2009)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (3/12/2009)
  •  
  • IFRS for non-publicly accountable entities; much more than a change of name, Ernst & Young LLP (3/10/2009)
  •  
  • IASB enhances financial instruments disclosures, International Accounting Standards Board (IASB) (3/5/2009)
  •  
  • Systemic Risk: Regulatory Oversight and Recent Initiatives to Address Risk Posed by Credit Default Swaps
    ( United States Government Accountability Office ) (3/5/2009)
  •  
  • IFRS Insights: Achieving a global standard, Deloitte & Touche LLP (2/27/2009)
  •  
  • Securities Update: SEC Adopts Mandatory Use of Interactive Data for Financial Reporting, Mayer Brown LLP (2/24/2009)
  •  
  • FASB Initiates Projects to Improve Measurement and Disclosure of Fair Value Estimates, Financial Accounting Standards Board (FASB) (2/18/2009)
  •  
  • 2008 Accounting, Financial Reporting, Tax, and Regulatory Update, Deloitte & Touche LLP (2/9/2009)
  •  
  • The road to IFRS in the US, Ernst & Young LLP (2/5/2009)
  •  
  • Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers, U.S. Securities & Exchange Commission (2/3/2009)
  •  
  • SEC Comment Letters on Domestic Registrants: A Closer Look. Second Edition, Deloitte & Touche LLP (2/2/2009)
  •  
  • FASB Issues Proposed Staff Position FAS 107-b and APB 28-a, Interim Disclosures about Fair Value of Financial Instruments, Financial Accounting Standards Board (FASB) (1/30/2009)
  •  
  • 2008 Standard Setter Update: Financial Services Industry: Financial Reporting and Accounting Developments, Ernst & Young LLP (1/30/2009)
  •  
  • Incorporating Nonperformance Risk in Interest Rate and Foreign Exchange Derivative Valuations in Accordance with FAS 157
    ( Chatham Financial ) (1/29/2009)
  •  
  • FASB Decides Not To Issue Proposed FSP FAS 107-a - Financial Asset Disclosures, Ernst & Young LLP (1/29/2009)
  •  
  • Financial Regulation: A Framework for Crafting and Assessing Proposals to Modernize the Outdated U.S. Financial Regulatory System
    ( United States Government Accountability Office ) (1/21/2009)
  •  
  • AcSEC Issues Draft Issues Paper on Valuation of Interests in Alternative Investments
    ( The American Institute of Certified Public Accountants ) (1/16/2009)
  •  
  • FASB Posts Proposed Guidance on Embedded Credit Derivatives to its Website for Public Comment, Ernst & Young LLP (1/15/2009)
  •  
  • FASB Issues Proposed Statement 133 Implementation Issue C22, Exception Related to Embedded Credit Derivatives, Financial Accounting Standards Board (FASB) (1/14/2009)
  •  
  • FASB issues FSP amending EITF 99-20, Ernst & Young LLP (1/13/2009)
  •  
  • ED Investments in debt instruments - proposed amendments to IFRS 7, Ernst & Young LLP (1/8/2009)
  •  
  • Consolidated Financial Statements : Supplement to IFRS Outlook, Ernst & Young LLP (1/7/2009)
  •  
  • SEC Completes Study On Mark-To-Market Accounting, Ernst & Young LLP (1/6/2009)
  •  
  • Congressionally-Mandated Study Says Improve, Do Not Suspend, Fair Value Accounting Standards, U.S. Securities & Exchange Commission (12/30/2008)
  •  
  • FASB Releases Proposed FSP Requiring Enhanced Disclosures for Certain Financial Assets, Ernst & Young LLP (12/29/2008)
  •  
  • IASB Update: December 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (12/19/2008)
  •  
  • SEC Approves Interactive Data for Financial Reporting by Public Companies, Mutual Funds, U.S. Securities & Exchange Commission (12/18/2008)
  •  
  • FASB Discusses Several Financial Instruments-related Topics at Its December 15, 2008 Board Meeting, Ernst & Young LLP (12/16/2008)
  •  
  • FASB Issues Proposed FASB Staff Position FAS 141(R)-a, Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies, Financial Accounting Standards Board (FASB) (12/15/2008)
  •  
  • FASB issues FSP on disclosures about transfers of financial assets and interests in variable interest entities, Ernst & Young LLP (12/12/2008)
  •  
  • FASB Issues FSP FAS 140-4 and FIN 46(R)-8, Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities, Financial Accounting Standards Board (FASB) (12/11/2008)
  •  
  • Supervisory guidance for assessing banks' financial instrument fair value practices, Basel Committee on Banking Supervision (11/28/2008)
  •  
  • IASB Update: November 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (11/28/2008)
  •  
  • Summary of Board Decisions from the November 24, 2008 Board Meeting, Financial Accounting Standards Board (FASB) (11/24/2008)
  •  
  • 2008 International Financial Reporting Standards Update, Ernst & Young LLP (11/20/2008)
  •  
  • Emerging Issues Task Force Reaches a Final Consensus on EITF Issue No. 08-8, Ernst & Young LLP (11/17/2008)
  •  
  • SEC issues proposed roadmap for the potential use of IFRS in financial statements prepared by US issuers, Ernst & Young LLP (11/15/2008)
  •  
  • November 12, 2008 FASB Redeliberation of Proposed FSP FAS 140-e and FIN 46(R)-e, Ernst & Young LLP (11/13/2008)
  •  
  • Implementation Issues related to FASB Staff Position APB 14-1, Ernst & Young LLP (11/12/2008)
  •  
  • FASB Makes New Securitization Disclosures Effective This Year, Financial Accounting Standards Board (FASB) (11/12/2008)
  •  
  • Measuring and disclosing the fair value of financial instruments in markets that are no longer active, International Accounting Standards Board (IASB) (10/31/2008)
  •  
  • Revenue Procedures 2008-28 and 2008-47: IRS Guidance on REMICs and Investment Trusts Subject to Mortgage Loan Modifications, PricewaterhouseCoopers LLP -- Structured Finance Group (10/30/2008)
  •  
  • ASF and SIFMA File FIN 46(R) and FAS 140 Comment Letters on October 30, 2008, American Securitization Forum (10/30/2008)
  •  
  • SEC hosts roundtable on fair value accounting, Ernst & Young LLP (10/29/2008)
  •  
  • IASB Update: October 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (10/27/2008)
  •  
  • IOSCO Technical Committee Statement on Accounting Standards Development and Enforcement
    ( International Organization of Securities Commissions ) (10/21/2008)
  •  
  • IASB and FASB create advisory group to review reporting issues related to credit crisis, International Accounting Standards Board (IASB) (10/16/2008)
  •  
  • ASF and SIFMA File Comment Letter on Proposed FSP FAS 140-e and FIN 46(R)-e, American Securitization Forum (10/15/2008)
  •  
  • New Basel II Rules Reduced Certain Competitive Concerns, but Bank Regulators Should Address Remaining Uncertainties
    ( US Government Accountability Office ) (10/14/2008)
  •  
  • ABA Calls On SEC To Override Recent FASB Guidance On Fair Value
    ( American Bankers Association ) (10/13/2008)
  •  
  • FASB Issues Staff Position No. FAS 157-3, Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active, Ernst & Young LLP (10/13/2008)
  •  
  • SEC Commences Work on Congressionally Mandated Study on Accounting Standards, U.S. Securities & Exchange Commission (10/7/2008)
  •  
  • Recent Market Events : Accounting And Reporting Considerations, Ernst & Young LLP (10/7/2008)
  •  
  • IASB announces next steps in response to credit crisis, International Accounting Standards Board (IASB) (10/3/2008)
  •  
  • Auction rate securities and settlement agreements, Ernst & Young LLP (10/2/2008)
  •  
  • Accounting considerations affecting derivatives with counterparties in financial distress, Ernst & Young LLP (10/2/2008)
  •  
  • Accounting Considerations for Settlement Agreements Related to Auction Rate Securities, Deloitte & Touche LLP (10/2/2008)
  •  
  • SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting, U.S. Securities & Exchange Commission (9/30/2008)
  •  
  • IASB Update: September 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (9/26/2008)
  •  
  • FASB releases exposure draft on amendment to FAS 140, Ernst & Young LLP (9/22/2008)
  •  
  • Proposed Changes to Securitization Accounting, Mayer Brown LLP (9/19/2008)
  •  
  • Summary of Proposed Amendments to FIN 46(R), Ernst & Young LLP (9/18/2008)
  •  
  • ASF Statement on FASB's Proposed Amendments to Securitization Accounting Standards, American Securitization Forum (9/16/2008)
  •  
  • Financial Reporting Developments: FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of ARB No. 51, Ernst & Young LLP (9/15/2008)
  •  
  • Financial Reporting Developments: FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities, Ernst & Young LLP (9/10/2008)
  •  
  • FASB Issues Final Abstract of EITF Issue 07-5, Determining Whether an Instrument (or an Embedded Feature) is Indexed to an Entity's Own Stock, Ernst & Young LLP (9/10/2008)
  •  
  • On-Call Accounting Alert. EITF Added To Its Upcoming Meeting Agenda To Discusss EITF 08-8: Accounting For An Instrument, Ernst & Young LLP (9/4/2008)
  •  
  • Transitioning to IFRS : Overview of IFRS 1, Ernst & Young LLP (8/27/2008)
  •  
  • SEC Proposes Roadmap Toward Global Accounting Standards to Help Investors Compare Financial Information More Easily, U.S. Securities & Exchange Commission (8/27/2008)
  •  
  • SEC proposes roadmap for IFRS adoption in the US, Ernst & Young LLP (8/27/2008)
  •  
  • Fair Value Adoption - An Update. Developments and observations from the widespread adoption of SFAS 157 and SFAS 159, Deloitte & Touche LLP (8/21/2008)
  •  
  • Summary of FASB's Earnings per Share an amendment of FASB Statement No. 128, Ernst & Young LLP (8/15/2008)
  •  
  • SEC Advisory Committee on Improvements to Financial Reporting - Final Recommendations, Ernst & Young LLP (8/11/2008)
  •  
  • Proposed Rules for US Implementation of the Basel II Standardized Approach: A Summary of the Rules Applicable to Securitization Exposures, Mayer Brown LLP (8/6/2008)
  •  
  • SEC roundtable - Performance of IFRS during the market turmoil, Ernst & Young LLP (8/6/2008)
  •  
  • FASB Issues an Exposure Draft of the FAS 133 Amendment, PricewaterhouseCoopers LLP -- Structured Finance Group (8/1/2008)
  •  
  • FASB July 30, 2008 Meeting on Proposed SFAS 140 and FIN 46(R) Amendments, Ernst & Young LLP (7/31/2008)
  •  
  • IASB Update: July 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (7/31/2008)
  •  
  • Securities Update: How the Proposed Changes to FAS 5 Would Impact Disclosures by Public Companies, Mayer Brown LLP (7/28/2008)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (7/17/2008)
  •  
  • Greater Flexibility for Issuers of Auction Rate Preferred Stock: IRS Notice 2008-55, PricewaterhouseCoopers LLP -- Structured Finance Group (7/16/2008)
  •  
  • SEC Hosts Fair Value Roundtable, Ernst & Young LLP (7/14/2008)
  •  
  • GASB Statement No. 53 Accounting and Financial Reporting for Derivative Instruments, Ernst & Young LLP (7/10/2008)
  •  
  • Ten Industry Initiatives to Increase Transparency in the Securitisation Market: Executive Summary, European Securitisation Forum (7/2/2008)
  •  
  • IASB Update: June 2008. Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (6/27/2008)
  •  
  • On-Call Accounting Alert: June 11, 2008 FASB Meeting on SFAS 140 Amendment, Ernst & Young LLP (6/23/2008)
  •  
  • SEC Proposes New Rules That Would Mandate Use of Interactive Data to Improve Financial Reporting, Mayer Brown LLP (6/20/2008)
  •  
  • FASB Issues FAS 161-Disclosures about Derivative Instruments and Hedging Activities, an amendment of FASB Statement No. 133, PricewaterhouseCoopers LLP -- Structured Finance Group (6/20/2008)
  •  
  • OCC Mortgage Metrics Report - Analysis and Disclosure of National Bank Mortgage Loan Data, PricewaterhouseCoopers LLP -- Structured Finance Group (6/18/2008)
  •  
  • FASB Issues Proposal to Significantly Amend Statement 133 Hedging Activities, Ernst & Young LLP (6/17/2008)
  •  
  • Emerging Issues Task Force, Ernst & Young LLP (6/17/2008)
  •  
  • June 11, 2008 FASB Board Meeting on FAS 140 and FIN 46(R) Amendments, PricewaterhouseCoopers LLP -- Structured Finance Group (6/13/2008)
  •  
  • June 11, 2008 FASB Meeting on FIN 46(R) Amendment, Ernst & Young LLP (6/13/2008)
  •  
  • Reducing complexity in reporting financial instruments, Ernst & Young LLP (6/10/2008)
  •  
  • FASB Issues Exposure Draft to Amend SFAS 133 for Simplifying Application of Hedge Accounting, Ernst & Young LLP (6/10/2008)
  •  
  • FASB Education Sessions On FAS 140 And FIN 46R, PricewaterhouseCoopers LLP -- Structured Finance Group (5/30/2008)
  •  
  • Fair-Value Accounting Works Well, But Is Not Perfect, RiskCenter.com (5/28/2008)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (5/20/2008)
  •  
  • FASB Issues APB 14-1, Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement), Ernst & Young LLP (5/19/2008)
  •  
  • May 14, 2008 FASB Education Session on SFAS 140 Amendment, Ernst & Young LLP (5/16/2008)
  •  
  • Understanding the Issues-Some Facts about Fair Value, Financial Accounting Standards Board (FASB) (5/7/2008)
  •  
  • March 2008 SEC Letter Regarding MD&A Fair Value Disclosures, PricewaterhouseCoopers LLP -- Structured Finance Group (4/29/2008)
  •  
  • OCC Issues Final Rule Reducing Regulatory Burden and Updating its Rules, Office of the Comptroller of the Currency (OCC) (4/24/2008)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (4/24/2008)
  •  
  • OFHEO Issues Examination Guidance on Fair Value Option, FAS 159
    ( Office of Federal Housing Enterprise Oversight ) (4/21/2008)
  •  
  • April 9, 2008 FASB Board Meeting on FIN 46(R) Amendment, Ernst & Young LLP (4/11/2008)
  •  
  • Accounting For Financial Instruments Conceptual Paper
    ( International Banking Federation ) (4/8/2008)
  •  
  • FASB April 2, 2008 Board Meeting on SFAS 140 Amendments and Education Session on FIN 46(R) Amendments, Ernst & Young LLP (4/3/2008)
  •  
  • FASB Addresses FAS 140 and FIN 46(R) Amendments, Financial Accounting Standards Board (FASB) (4/2/2008)
  •  
  • March 27, 2008 FASB Education Sessions on SFAS 140 and FIN 46(R) Amendments, Ernst & Young LLP (3/27/2008)
  •  
  • Interest Rate Swaps and Debt with Embedded Interest Rate Re-set Option, Ernst & Young LLP (3/25/2008)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (3/24/2008)
  •  
  • FASB Issues Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities, an Amendment of FASB Statement No. 133, Ernst & Young LLP (3/20/2008)
  •  
  • E&Y on the EITF: Summary of the March 12, 2008 Emerging Issues Task Force Meeting, Ernst & Young LLP (3/14/2008)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (3/13/2008)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (2/28/2008)
  •  
  • The Financial Accounting Foundation Board of Trustees Approves Changes to Oversight, Structure and Operations of FAF, FASB and GASB, Financial Accounting Foundation (2/26/2008)
  •  
  • Accounting for Transfers of Financial Assets and Repurchase Financing (FAS 140-3), Financial Accounting Standards Board (FASB) (2/20/2008)
  •  
  • IOSCO urges public companies to clarify use of accounting standards
    ( International Organization of Securities Commissions ) (2/6/2008)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (1/31/2008)
  •  
  • The 2007 Mortgage Relief Act, PricewaterhouseCoopers LLP -- Structured Finance Group (1/25/2008)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (1/23/2008)
  •  
  • January 16, 2008 FASB Discussion of Proposed Staff Position FSP FAS 140-d, ''Accounting for Transfers of Financial Assets and Repurchase Financing Transactions'', Ernst & Young LLP (1/17/2008)
  •  
  • SEC Letter - Application of FAS 140 to Subprime ARM Loan Modifications, Ernst & Young LLP (1/10/2008)
  •  
  • January 10, 2008 FASB Education Session: Proposed Staff Position FSP FAS 140-d, ''Accounting for Transfers of Financial Assets and Repurchase Financing Transactions'', Ernst & Young LLP (1/10/2008)
  •  
  • Servicing Considerations for Securitized Sub-Prime Loans, PricewaterhouseCoopers LLP -- Structured Finance Group (1/9/2008)
  •  
  • FASB Approves FAS 133 DIG E23 Regarding the Interaction of SFAS 157 and the ''Short-Cut'' Method, Ernst & Young LLP (12/27/2007)
  •  
  • IFRS in the US-December 2007 SEC Roundtables Overwhelming Support Expressed for IFRS in the US, Ernst & Young LLP (12/21/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (12/19/2007)
  •  
  • FASB Discusses Derivative Disclosures Exposure Draft; Final Rule to be Issued Early 2008, Ernst & Young LLP (12/13/2007)
  •  
  • Summary of FASB Statement No. 141(R), Business Combinations, Ernst & Young LLP (12/12/2007)
  •  
  • Summary of FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of ARB No. 51, Ernst & Young LLP (12/12/2007)
  •  
  • FASB Discusses Potential Approaches for Proceeding with FAS 140 Transfers Amendment Project, Ernst & Young LLP (12/6/2007)
  •  
  • Financial Instruments with Characteristics of Equity: Preliminary Views, Financial Accounting Standards Board (FASB) (11/30/2007)
  •  
  • Status of Proposed FSP APB 14-a- Convertible Debt Instruments, Ernst & Young LLP (11/29/2007)
  •  
  • Financial Reporting Developments: FASB Statement No. 157, Fair Value Measurements, Ernst & Young LLP (11/21/2007)
  •  
  • FASB Discusses FASB Statement No. 157, Ernst & Young LLP (11/16/2007)
  •  
  • SEC Votes to Drop Reconciliation Requirement for FPI's Using IFRS, Ernst & Young LLP (11/16/2007)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (11/16/2007)
  •  
  • Is Sarbanes-Oxley Living Up to Industry Expectations?, RiskCenter.com (11/6/2007)
  •  
  • Federal Reserve Board Approves Final Basel II Rules, Federal Reserve Board (11/5/2007)
  •  
  • SEC Staff Releases Accounting Bulletin For Written Loan Commitments Recorded at Fair Value Under GAAP, U.S. Securities & Exchange Commission (11/5/2007)
  •  
  • OCC Approves Basel II Capital Rule
    ( The Office of the Comptroller of the Currency ) (11/1/2007)
  •  
  • FASB Discusses Fair Value Hedging Aspect of Hedge Accounting Project, Ernst & Young LLP (10/24/2007)
  •  
  • FAS 157 - Decision on Deferral, Ernst & Young LLP (10/17/2007)
  •  
  • 'Deal Contingent' Interest Rate Swaps and Associated Hedge Ineffectiveness, Ernst & Young LLP (10/16/2007)
  •  
  • CAQ Issues White Papers on Illiquidity in the Markets
    ( Center for Audit Quality ) (10/3/2007)
  •  
  • Amendment of FASB Interpretation No. 39, PricewaterhouseCoopers LLP -- Structured Finance Group (9/28/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (9/28/2007)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (9/19/2007)
  •  
  • EITF Discusses EITF Issue 07-5, Determining Whether an Instrument (or an Embedded Feature) is Indexed to an Entity's Own Stock, at its September 11, 2007 Meeting, Ernst & Young LLP (9/11/2007)
  •  
  • Lack of 'Sufficient Specificity' in Documenting the Hedged Forecasted Transactions in Cash Flow Hedges if More than One Rerivative is Part of the Hedge Strategy, Ernst & Young LLP (9/6/2007)
  •  
  • Hot Topic: Proposed Clarification on the Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion, Ernst & Young LLP (9/5/2007)
  •  
  • IFRIC Update: Newsletter of the International Financial Reporting Interpretations Committee, International Accounting Standards Board (IASB) (7/31/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (7/30/2007)
  •  
  • Hot Topic: Proposed Clarifications on the Application of the Shortcut Method of FASB Statement 133, Ernst & Young LLP (7/27/2007)
  •  
  • Accounting Alert: FASB to Change the Accounting for Convertible Debt Instruments That May be Settled in Cash upon Conversion, Ernst & Young LLP (7/25/2007)
  •  
  • Accounting Alert: FASB Discusses the Scope of Its Derivatives Disclosures Project, Ernst & Young LLP (7/20/2007)
  •  
  • Accounting Alert: FASB Discusses Accounting for Convertible Debt Instruments, Ernst & Young LLP (7/20/2007)
  •  
  • Banking Agencies Reach Agreement on Basel II Implementation, Federal Reserve Board (7/20/2007)
  •  
  • Hot Topic on EITF Topic D-109, Ernst & Young LLP (7/16/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (6/28/2007)
  •  
  • Hot Topic: IFRS - An Option for U.S. Issuers?, Ernst & Young LLP (6/25/2007)
  •  
  • The Future of Banking as We Know It with Basel II, RiskCenter.com (5/30/2007)
  •  
  • FAS 140 - Transfers of Financial Assets, Ernst & Young LLP (5/30/2007)
  •  
  • Proposed FSP 140-3, Repurchase Financing Agreements, Ernst & Young LLP (5/30/2007)
  •  
  • Regulatory Outlook: Key areas on the horizon for banks, Deloitte & Touche LLP (5/25/2007)
  •  
  • SEC Approves New Guidance for Compliance with Section 404 of Sarbanes-Oxley, U.S. Securities & Exchange Commission (5/23/2007)
  •  
  • Application of FIN 46(R) to Investment Companies, Ernst & Young LLP (5/18/2007)
  •  
  • FASB Discusses Proposed Implementation Issue on Application of Shortcut Method, Ernst & Young LLP (5/16/2007)
  •  
  • FASB Education Session on Short-cut Guidance and Potential Project on Hedge Accounting, Ernst & Young LLP (5/10/2007)
  •  
  • FASB Discusses Phase 2 of FASM's Liabilities and Equity Project, Ernst & Young LLP (5/10/2007)
  •  
  • FASB Discusses Transfers of Financial Assets and Related Repurchase Financing, Ernst & Young LLP (5/10/2007)
  •  
  • FASB Discusses Phase 2 of its Liabilities and Equity Project, Ernst & Young LLP (5/8/2007)
  •  
  • May 2 Board Meeting on Derivatives Disclosures, Ernst & Young LLP (5/8/2007)
  •  
  • FASB Decides Whether Certain Conversion Features in Foreign Currency Denominated Convertible Bonds Are Dual Indexed, PricewaterhouseCoopers LLP -- Structured Finance Group (5/7/2007)
  •  
  • Considerations in Connection with the Adoption of FASB Statement 159, Ernst & Young LLP (5/1/2007)
  •  
  • U.S. Structured Finance Newsletter, DBRS (4/30/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (4/30/2007)
  •  
  • Early Adoption of FAS 159, The Fair Value Option For Financial Assets and Financial Liabilities, May Require Action in the First Quarter of 2007, PricewaterhouseCoopers LLP -- Structured Finance Group (4/26/2007)
  •  
  • SEC, UK FSA, and UK FRC Sign Protocol for Sharing Information on Application of IFRS, U.S. Securities & Exchange Commission (4/25/2007)
  •  
  • Interagency Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities, Board of Governors of the Federal Reserve System (4/17/2007)
  •  
  • SEC Expresses Concerns About Financial Reporting of Certain Strategies Related to the Adoption of Statement 159, Deloitte & Touche LLP (4/13/2007)
  •  
  • SEC Commissioners Endorse Improved Sarbanes-Oxley Implementation To Ease Smaller Company Burdens, Focusing Effort On 'What Truly Matters', U.S. Securities & Exchange Commission (4/5/2007)
  •  
  • IASB Update: Board Decisions on International Financial Reporting Standards, International Accounting Standards Board (IASB) (3/28/2007)
  •  
  • Securities Issue Briefing: Proposed Amendments to the Financial Responsibility Rules Securities Exchange Act Release No. 34-55431, Deloitte & Touche LLP (3/21/2007)
  •  
  • March 15, 2007 EITF Meeting - SEC Remarks on Certain Hedge Accounting Relationships and Other Matters, Ernst & Young LLP (3/19/2007)
  •  
  • March 15, 2007 EITF Meeting - Convertible Debt Instruments That Require or Permit Partial Cash Settlement upon Conversion, Ernst & Young LLP (3/19/2007)
  •  
  • Statement 140, Transfer of Financial Assets and related Repurchase Financing, Ernst & Young LLP (3/15/2007)
  •  
  • Whether Embedded Conversion Options are Dual-Indexed, Ernst & Young LLP (3/15/2007)
  •  
  • Sale and Repo Financing with same Counterparty, Ernst & Young LLP (3/12/2007)
  •  
  • Subprime Mortgage Lending: Request for Comment on Proposed Statement on Subprime Mortgage Lending, U.S. Department of the Treasury (3/8/2007)
  •  
  • Big 4's Whitepaper on 2006 SEC Speech Regarding Certain Hedge Accounting Relationships, Ernst & Young LLP (3/6/2007)
  •  
  • Common Approach to Private Pools of Capital Guidance on hedge fund issues focuses on systemic risk, investor protection, U.S. Department of the Treasury (2/22/2007)
  •  
  • FASB issues Statement No. 159, 'The Fair Value Option for Financial Assets and Liabilities', Ernst & Young LLP (2/20/2007)
  •  
  • Summary of January 31, 2007 FASB Board Meeting: Clarification of the Application of the Short-Cut Method, Ernst & Young LLP (2/8/2007)
  •  
  • SFAS 133 Implementation Issue B40: Embedded Derivatives: Application of Paragraph 13(b) to Securitize Interests in Prepayable Financial Assets, PricewaterhouseCoopers LLP -- Structured Finance Group (1/26/2007)
  •  
  • Amendment of FASB Interpretation No. 39, PricewaterhouseCoopers LLP -- Structured Finance Group (1/25/2007)
  •  
  • SEC Comments and Trends: An Analysis of Current Reporting Issues, Ernst & Young LLP (1/24/2007)
  •  
  • SEC Staff Expresses Concerns about GAAP Compliance of Certain Fair Value Measurement, Ernst & Young LLP (1/5/2007)
  •  
  • SEC Staff Views on Quantification of Errors in the Assessment of Hedge Effectiveness, Ernst & Young LLP (1/5/2007)
  •  
  • SEC Staff Discusses Application of Paragraphs 14-28 of EITF 00-19, Ernst & Young LLP (1/5/2007)
  •  
  • FASB Education Session: Transfers of Financial Assets related to Repurchase Agreement, Ernst & Young LLP (1/3/2007)
  •  
  • SFAS 155 Implementation Issue: FASB agrees to remove "look-through" concept of proposed DIG Issue B40, PricewaterhouseCoopers LLP -- Structured Finance Group (1/2/2007)
  •  
  • Fair Value Option Project Phase 1: FASB Continues Redeliberations, PricewaterhouseCoopers LLP -- Structured Finance Group (1/2/2007)
  •  
  • FASB Board Meeting Summary, December 20, 2006. Fair Value Option Phase 1, Ernst & Young LLP (12/26/2006)
  •  
  • SEC Rulemaking: Hedge Funds, Deloitte & Touche LLP (12/22/2006)
  •  
  • Basel IA and a Comparison of the Three Proposed U.S. Securitization Frameworks, Robert F. Hugi, Mayer Brown LLP (12/18/2006)
  •  
  • International Regulatory Outlook, December 2006
    ( Financial Services Authority ) (12/14/2006)
  •  
  • Banking Issue Briefing: December 2006 - Compliance Risk Management, Deloitte & Touche LLP (12/5/2006)
  •  
  • Application of FIN 46R to Investment Companies: FASB Agrees to Make Scope Exception Permanent, PricewaterhouseCoopers LLP -- Structured Finance Group (11/14/2006)
  •  
  • Proposed Amendment to SFAS 140: Potential Change in Applying the Isolation Evaluation Approved by Board, PricewaterhouseCoopers LLP -- Structured Finance Group (11/14/2006)
  •  
  • Statement 133 Implementation Issue No. G26: Cash Flow Hedges: Hedging Interest Cash Flows on Variable-Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate, PricewaterhouseCoopers LLP -- Structured Finance Group (11/10/2006)
  •  
  • Speaking of Securitization: Accounting & Disclosure for Uncertain Tax Positions, Deloitte & Touche LLP (11/7/2006)
  •  
  • Basel II's Mission to Make the Banks More Efficient Calls for Leverage Ratio, RiskCenter.com (11/6/2006)
  •  
  • SFAS 155 Implementation Issue: FASB Agrees to Expose a Proposed Scope Exception for Certain Securitized Interests in Prepayable Financial Assets, PricewaterhouseCoopers LLP -- Structured Finance Group (11/1/2006)
  •  
  • SFAS 140-Six Years Later: When Will a Final Amendment be Issued?, PricewaterhouseCoopers LLP -- Structured Finance Group (10/31/2006)
  •  
  • Please Welcome SFAS 157- The New Fair Value Measurement Standard and Hierarchy, PricewaterhouseCoopers LLP -- Structured Finance Group (10/31/2006)
  •  
  • Reg AB Is Here to Stay: What does this mean for servicers?, PricewaterhouseCoopers LLP -- Structured Finance Group (10/31/2006)
  •  
  • FSB EITF 00-19b: Accounting for Registration Payment Arrangements, Ernst & Young LLP (10/30/2006)
  •  
  • FASM Agrees to Scope Exception for Certain Prepayment Risk, Ernst & Young LLP (10/26/2006)
  •  
  • October 18, 2006 FASB Board Meeting on the Fair Value Option, Ernst & Young LLP (10/25/2006)
  •  
  • FASB's October 18 Meeting on Legal Isolation, Ernst & Young LLP (10/24/2006)
  •  
  • Application of Statement 155 to Investor Accounting for Mortgage-Backed Securities (MBS) - Markets Are Concerned/FASB Asked to Analyze, Ernst & Young LLP (10/17/2006)
  •  
  • Implementation Questions and Other Considerations Regarding SAB 108, Deloitte & Touche LLP (10/17/2006)
  •  
  • FASB to Review New Rule's Impact on MBS, Asset Backed Alert, Harrison Scott Publications Inc. (10/13/2006)
  •  
  • Observed range of practice in key elements of Advanced Measurement Approaches (AMA), Basel Committee on Banking Supervision (10/13/2006)
  •  
  • Cash Flow Hedge of Variable Rate Assets and Liabilities, Ernst & Young LLP (10/6/2006)
  •  
  • U.S. Implementation of Basel II Securitization Framework, Robert F. Hugi, Mayer Brown LLP (10/6/2006)
  •  
  • Implications of SFAS 155: On the Structured Securities Markets, Wachovia Securities (10/6/2006)
  •  
  • Core Principles for Effective Banking Supervision, Basel Committee on Banking Supervision (10/5/2006)
  •  
  • Basel II, US Banks Have Until January 2008 to Comply Plus 3 Year Transition Period, RiskCenter.com (9/29/2006)
  •  
  • Turning The Corner
    ( ISR, September 2006. www.isr-e.com ) (9/25/2006)
  •  
  • FASB's Sept. 20, 2006 Education Session on Permitted Activities of QSPE's, Ernst & Young LLP (9/21/2006)
  •  
  • Clearance of AcSEC SOP and Application of FIN 46R to Investment Companies, Ernst & Young LLP (9/15/2006)
  •  
  • Fair value accounting for financial instruments: some implications for bank regulation, Bank for International Settlements (BIS) (8/31/2006)
  •  
  • Regulation AB and Offering Reform: Lessons Learned, Stuart M. Litwin, Mayer Brown LLP (8/30/2006)
  •  
  • FAS 133 Paragraph 29(c) - Hedging a Forecasted FX Debt Issuance, Ernst & Young LLP (8/29/2006)
  •  
  • Proposed Amendment to SFAS 140: Board Chooses to Redeliberate Additional Issues, PricewaterhouseCoopers LLP -- Structured Finance Group (8/18/2006)
  •  
  • Fair Value Measurement and Fair Value Option Projects, Ernst & Young LLP (8/17/2006)
  •  
  • Market Cheers New Reg AB Reporting Advice, Asset Backed Alert, Harrison Scott Publications Inc. (8/11/2006)
  •  
  • SEC Offers Further Relief From Section 404 Compliance for Smaller Public Companies and Many Foreign Private Issuers, U.S. Securities & Exchange Commission (8/9/2006)
  •  
  • The Gang of Four Shifts the Agenda on Basel II, RiskCenter.com (8/8/2006)
  •  
  • Manual of Publicly Available Telephone Interpretations
    ( SEC Division of Corporation Finance ) , U.S. Securities & Exchange Commission (8/7/2006)
  •  
  • SEC Prohibits Use of Short-cut Method for Hedges Involving Trust Preferred Security, Ernst & Young LLP (8/4/2006)
  •  
  • Emerging Debate Gums Up FAS 140 Project, Asset Backed Alert, Harrison Scott Publications Inc. (7/28/2006)
  •  
  • FASB's July 26, 2006 Meeting on the SFAS 140 Amendment and Servicer Discretion, Ernst & Young LLP (7/26/2006)
  •  
  • Summary of July 19, 2006 FASB Education Session on FAS 140 Exposure Draft, Ernst & Young LLP (7/21/2006)
  •  
  • Seven Pitfalls in Basel II Operational Risk Implementation, BearingPoint GmbH (7/18/2006)
  •  
  • How Compliance Has Changed The Finance Department - Forever, BearingPoint GmbH (7/17/2006)
  •  
  • SEC Moves Forward on Sarbanes-Oxley 404 Improvements, U.S. Securities & Exchange Commission (7/11/2006)
  •  
  • U.S. Structured Finance Newsletter: Countdown to Basel II, DBRS (7/10/2006)
  •  
  • FASB Unwilling to Kill Contentious Rules, Asset Backed Alert, Harrison Scott Publications Inc. (6/9/2006)
  •  
  • Home-host information sharing for effective Basel II implementation, Bank for International Settlements (BIS) (6/2/2006)
  •  
  • Interagency Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities, U.S. Securities & Exchange Commission (5/9/2006)
  •  
  • FSP FAS 133-a and Fair Value Measurements, Ernst & Young LLP (5/5/2006)
  •  
  • Summary of FASB Statement No. 156, Accounting for Servicing of Financial Assets, an Amendment of FASB Statement No. 140, Ernst & Young LLP (4/11/2006)
  •  
  • Basel Committee Seeks Comments on Updated Banking Supervision Principles, RiskCenter.com (4/10/2006)
  •  
  • Summary of FASB's Statement of Financial Accounting Standards 155, ''Accounting for Certain Hybrid Financial Instruments - An Amendment of FASB Statements No. l33 and 140'', Ernst & Young LLP (4/6/2006)
  •  
  • Notice of Proposed Rulemaking to implement Basel II, Federal Reserve Board (3/30/2006)
  •  
  • FASB and IASB Reaffirm Commitment to Enhance Consistency, Comparability and Efficiency in Global Capital Markets, Financial Accounting Standards Board (FASB) (2/27/2006)
  •  
  • Constitutional Legal Challenge to Sarbanes-Oxley Act, RiskCenter.com (2/10/2006)
  •  
  • Reg AB: Static Pool Survey and Structural Diagrams of Flow of Funds, Deloitte & Touche LLP (2/2/2006)
  •  
  • FASB Looks Hard At CMBS Servicing, Total Securitization -- Institutional Investor News (1/27/2006)
  •  
  • Banks Worry as US Stalls Over Basel II, RiskCenter.com (1/23/2006)
  •  
  • Disclosure Rules to Inflate Trustee Costs, Asset Backed Alert, Harrison Scott Publications Inc. (1/20/2006)
  •  
  • SEC Votes to Propose Rule to Provide Investors with Internet Availability of Proxy Materials, U.S. Securities & Exchange Commission (11/29/2005)
  •  
  • IIF Releases Report on Basel II Outstanding Issues (11/14/2005)
  •  
  • Clarification of the Application of Paragraphs 40(b) and 40(c) of FASB Statement No. 140, Financial Accounting Standards Board (FASB) (11/9/2005)
  •  
  • Staff Statement on Certain Programming Changes to EDGAR for Issuers of Asset-Backed Securities, U.S. Securities & Exchange Commission (11/7/2005)
  •  
  • Regulations Put Additional Demands on Legacy Systems, RiskCenter.com (11/1/2005)
  •  
  • What Is Structured Finance?
    ( Andreas A. Jobst ) , Federal Deposit Insurance Corporation (FDIC) (10/20/2005)
  •  
  • Proposed revisions to 1998 Basel Capital Accord (Basel I), Federal Reserve Board (10/6/2005)
  •  
  • Banking Agencies Announce Revised Plan for Implementation of Basel II Framework, Federal Reserve Board (9/30/2005)
  •  
  • AIM SOFTWARE RELEASES OpRisk+ MODULE FOR BASEL II COMPLIANCE, AIM Software (9/20/2005)
  •  
  • Basel II and Banks : Key aspects and likely market impact, Nomura Securities International, Inc. (9/20/2005)
  •  
  • Basel II : Bottom-Line Impact on Securitization Markets, Fitch Ratings (9/14/2005)
  •  
  • Securities Offering Reform Transition Questions and Answers, U.S. Securities & Exchange Commission (9/13/2005)
  •  
  • Banks Slow in Making Progress Toward Basel II Compliance, RiskCenter.com (9/1/2005)
  •  
  • FASB Issues Revised Exposure Draft on Accounting for Transfers of Financial Assets, Financial Accounting Standards Board (FASB) (8/11/2005)
  •  
  • SEC's Securities Offering Reform - Impact on the ABS Markets, Thacher, Proffitt & Wood (8/5/2005)
  •  
  • Corporations Challenged to Balance Sarbanes-Oxley with Ongoing Auditing, RiskCenter.com (8/4/2005)
  •  
  • Rulemaking for EDGAR System, U.S. Securities & Exchange Commission (7/21/2005)
  •  
  • Securitization Accounting: The Ins and Outs (And Some Do's and Don'ts) of FASB 140, FIN 46R, IAS 39 and More . . ., Deloitte & Touche LLP (7/21/2005)
  •  
  • Securities Offering Reform
    ( 468 pages ) , U.S. Securities & Exchange Commission (7/19/2005)
  •  
  • The Application of Basel II to Trading Activities and the Treatment of Double Default Effects, Bank for International Settlements (BIS) (7/18/2005)
  •  
  • Use of Form S-8, Form 8-K, and Form 20-F by Shell Companies, U.S. Securities & Exchange Commission (7/15/2005)
  •  
  • Sarbanes-Oxley, How to Avoid Costly Mistakes, RiskCenter.com (7/11/2005)
  •  
  • The Limits of Lawyering: Legal Opinions in Structured Finance, Steven L. Schwarcz, Duke University Global Capital Markets Center (7/7/2005)
  •  
  • Latest Test Run of Basel II Raises Troubling Issues for Regulators, RiskCenter.com (7/6/2005)
  •  
  • The Basel II Capital Accord
    ( A PowerPoint Presentation ) , Goldman Sachs & Mayer, Brown, Rowe & Maw LLP (6/28/2005)
  •  
  • SEC Forms Advisory Committee in Response to Sarbanes Drain on Small Companies, RiskCenter.com (6/20/2005)
  •  
  • Benefits and Challenges of Sarbanes-Oxley Compliance, RiskCenter.com (6/10/2005)
  •  
  • EDGARLink Filer Manual (Vol I-III) Rel 9.0, U.S. Securities & Exchange Commission (6/6/2005)
  •  
  • SEC Comments on Implementation of Internal Control Reporting Requirements, U.S. Securities & Exchange Commission (5/16/2005)
  •  
  • Sarbox Risk - Study Underway to Assess Total Cost of Internal Controls Over Financial Reporting, RiskCenter.com (5/6/2005)
  •  
  • Basel Committee Issues Guidance on the Compliance Function in Banks, Bank for International Settlements (BIS) (4/29/2005)
  •  
  • Federal Banking Agencies To Perform Additional Analysis, Office of the Comptroller of the Currency (OCC) (4/29/2005)
  •  
  • The Application of Basel II to Trading Activities and the Treatment of Double Default Effects, Bank for International Settlements (BIS) (4/25/2005)
  •  
  • Regulation AB A Positive, But Not Without Growing Pains for U.S. SF Issuers, Fitch Ratings (4/19/2005)
  •  
  • FASB Throws Curve With Pending Guidelines, Asset Backed Alert, Harrison Scott Publications Inc. (4/15/2005)
  •  
  • Commission Amends Compliance Dates for FASB Statement No. 123R on Employee Stock Options, U.S. Securities & Exchange Commission (4/14/2005)
  •  
  • Impacts of BASEL II Capital Standards on U.S. Mortgage Rates and Mortgage Securitization, Federal Reserve Board (4/12/2005)
  •  
  • First-Time Application of International Financial Reporting, U.S. Securities & Exchange Commission (4/12/2005)
  •  
  • Analysts Concerned About Potential Negative Impact of Sarbanes-Oxley, RiskCenter.com (3/31/2005)
  •  
  • Financial Institutions Report Few Material Weaknesses Under Sarbanes-Oxley Section 404; No Expected Ratings Implications, Standard & Poor's (3/15/2005)
  •  
  • The Bond Market Association and the A.S.F. Applaud the Responsible Lending Act, American Securitization Forum (3/15/2005)
  •  
  • FASB Amends FAS 133 and Revises Three DIG Issues to Reflect the Impact of its New Standard on Share-Based Payments, PricewaterhouseCoopers LLP -- Structured Finance Group (3/10/2005)
  •  
  • SEC Extends Compliance Dates for Non-Accelerated Filers and Foreign Private Issuers, U.S. Securities & Exchange Commission (3/2/2005)
  •  
  • IASB Derivatives Rules Force New Hedging Strategies, RiskCenter.com (3/1/2005)
  •  
  • Sarbanes-Oxley Section 404: The 'Section' of Unintended Consequences and Its Impact on Small Business, American Electronics Association (2/11/2005)
  •  
  • Crunch time for Sarbanes-Oxley, RiskCenter.com (2/10/2005)
  •  
  • Application of Accounting Principles To Loan Commitments
    ( SEC Staff Accounting Bulletin 105 ) , PricewaterhouseCoopers LLP -- Structured Finance Group (2/4/2005)
  •  
  • Market Players at Odds Over SEC Proposal, Asset Backed Alert, Harrison Scott Publications Inc. (1/28/2005)
  •  
  • Interagency Statement - U.S. Implementation of Basel II Framework: Qualification Process - IRB and AMA, Office of the Comptroller of the Currency (OCC) (1/27/2005)
  •  
  • Securities Update - SEC Adopts Final Rules for Asset-Backed Securities, Mayer Brown LLP (1/25/2005)
  •  
  • Operations Risk - Basel II Driving IT Investments, RiskCenter.com (1/20/2005)
  •  
  • Proposed Rule: Fair Administration and Governance of Self-Regulatory Organizations, U.S. Securities & Exchange Commission (1/11/2005)
  •  
  • Sarbanes-Oxley Corporate Reform Measure Under Attack, RiskCenter.com (1/5/2005)
  •  
  • ABS/MBS Disclosure Update #6: 24 Steps to Tighter ABS - Regulation AB, Nomura Securities International, Inc. (12/27/2004)
  •  
  • Asset-Backed Securities: Final Rule, U.S. Securities & Exchange Commission (12/22/2004)
  •  
  • Final Rule: Registration Under the Advisers Act of Certain Hedge Fund Advisers, U.S. Securities & Exchange Commission (12/2/2004)
  •  
  • Why does bad accounting happen to good companies?, Andrew Davidson & Co., Inc. (12/1/2004)
  •  
  • Basel II Expected to Boost Bank Bond Holdings, RiskCenter.com (11/29/2004)
  •  
  • SEC Finalizes Rules on Hedge Fund Registration, RiskCenter.com (11/22/2004)
  •  
  • Operations Risk - Basel II, Capital Concerns on High Risk Credit, RiskCenter.com (11/9/2004)
  •  
  • Securities Act Reform, U.S. Securities & Exchange Commission (11/3/2004)
  •  
  • Operational Risk - SEC Fact Sheet, Hedge Fund Rule Adopted, RiskCenter.com (10/27/2004)
  •  
  • What Effects Will Basel II Have on the Global ABCP Market?, Standard & Poor's (10/11/2004)
  •  
  • Rethinking the Disclosure Paradigm in a World of Complexity
    ( Reprinted with permission from author ) , Steven L. Schwarcz, Duke University Global Capital Markets Center (9/15/2004)
  •  
  • Basel Comments on IAS 39 - Financial Instruments, Recognition and Measurement, the Fair Value Option, RiskCenter.com (9/13/2004)
  •  
  • New Capital Adequacy Framework - Implementation in Asia, RiskCenter.com (8/27/2004)
  •  
  • New Capital Adequacy Framework - Implementation in Latin America, RiskCenter.com (8/26/2004)
  •  
  • New Capital Adequacy Framework - Implementation in the Middle East, RiskCenter.com (8/25/2004)
  •  
  • New Capital Adequacy Framework - Implementation in Non-Basel Committee Member Countries, RiskCenter.com (8/24/2004)
  •  
  • Disclosure Regarding Portfolio Managers of Registered Management Investment Companies, U.S. Securities & Exchange Commission (8/23/2004)
  •  
  • Operational Risk - Survey Reveals Basel II Benchmark, RiskCenter.com (8/17/2004)
  •  
  • ABS/MBS Disclosure Update #5: Reaction to the Comment Letters, Nomura Securities International, Inc. (8/4/2004)
  •  
  • India - Basel II, Regulatory Capital Under the Standardised Approach, RiskCenter.com (8/4/2004)
  •  
  • BIS - Implementation of Basel II: Practical Considerations, RiskCenter.com (7/30/2004)
  •  
  • ABCP Market Dynamics and Trends, JP Morgan Securities Inc. (7/26/2004)
  •  
  • Proposed Regulatory Guidance on Complex Structured Finance Activities Overly Broad, RiskCenter.com (7/21/2004)
  •  
  • SEC Proposal Prompts Barrage of Responses, Asset Backed Alert, Harrison Scott Publications Inc. (7/16/2004)
  •  
  • The Bank for International Settlements releases Final Version of Basel II, Bank for International Settlements (BIS) (6/26/2004)
  •  
  • Summary of the Proposed Regulations Regarding the Taxation of Contingent Payment Swaps, PricewaterhouseCoopers LLP -- Structured Finance Group (6/23/2004)
  •  
  • Rule Changes Loom Over Barcelona Gathering, Asset Backed Alert, Harrison Scott Publications Inc. (6/11/2004)
  •  
  • Operational Risk - SEC Adapts Rules on Breakpoint Disclosure and Adviser Ethics Codes, RiskCenter.com (5/27/2004)
  •  
  • Securities Update - SEC Proposes New Rules for Asset-Backed Securities, Mayer Brown LLP (5/21/2004)
  •  
  • Basel II Due, With Maddeningly Few Changes, Asset Backed Alert, Harrison Scott Publications Inc. (5/14/2004)
  •  
  • ABS/MBS Disclosure Update #4: Issues from ASF Sunset Seminar, Nomura Securities International, Inc. (5/13/2004)
  •  
  • Credit Default Swap (CDS) Primer, Nomura Securities International, Inc. (5/12/2004)
  •  
  • ABS/MBS Disclosure Update #3, Nomura Securities International, Inc. (5/10/2004)
  •  
  • ABS/MBS Disclosure Update #2, Nomura Securities International, Inc. (5/5/2004)
  •  
  • ABS/MBS Disclosure Update, Nomura Securities International, Inc. (4/29/2004)
  •  
  • Capital Markets Accounting Developments Advisory (2004-05), PricewaterhouseCoopers LLP -- Structured Finance Group (4/23/2004)
  •  
  • Regulators Urged to Delay Capital Charges, Asset Backed Alert, Harrison Scott Publications Inc. (4/16/2004)
  •  
  • Proposed Rule: First-Time Application of International Financial Reporting Standards, U.S. Securities & Exchange Commission (3/15/2004)
  •  
  • Letter from Stephanie Martin, associate general counsel of the Board of Governors of the Fed. Reserve to Dwight Jenkins, Exec. Dir., American Securization Forum dated Jan. 26, 2004 (staff opinion letter re ABCP & Reg. D), Federal Reserve Board (1/26/2004)
  •  
  • IASB issues Revised Standards on Financial Instruments, International Accounting Standards Board (IASB) (1/1/2004)
  •  
  • 2003 AICPA National Conference on Current SEC Developments Compendium of Significant Accounting and Reporting Issues, Ernst & Young LLP (12/19/2003)
  •  
  • FASB Interpretation No. 46 - Consolidation of Variable Interest Entities: An Interpretation of ARB No. 51, Financial Accounting Standards Board (FASB) (12/1/2003)
  •  
  • Derivatives Implementation Group, Statement 133 Implementation Issue No. E22, Financial Accounting Standards Board (FASB) (11/19/2003)
  •  
  • ASF Comment Letter To Fed. Reserve on Interim Capital Treatment of ABCP Program Assets / Permanent Capital Treatment of ABCP Program Assets, American Securitization Forum (11/17/2003)
  •  
  • Consolidation of Variable Interest Entities - Modifying FASB Interpretation No. 46, Financial Accounting Standards Board (FASB) (9/4/2003)
  •  
  • Proposed FSP FIN 46-b, Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Certain Decision Makers, Financial Accounting Standards Board (FASB) (9/3/2003)
  •  
  • Proposed FSP FIN 46-c, Impact of Kick-Out Rights Associated with the Decision Maker on the Computation of Expected Residual Returns under Paragraph 8(c) of FASB Interpretation No. 46, "Consolidation of Variable Interest Entities", Financial Accounting Standards Board (FASB) (9/3/2003)
  •  
  • Commission Notice: Broker-Dealer Financial Statement Requirements Under Section 17 of the Exchange Act, U.S. Securities & Exchange Commission (8/4/2003)
  •  
  • Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect To Inducement Fees, U.S. Department of Treasury - Internal Revenue Service (IRS) (7/21/2003)
  •  
  • UK Extends Use of International Accounting Standards, U.K. Department of Trade & Industry (7/17/2003)
  •  
  • International Convergence -- Accounting Issues (Industry Briefs Banking), Deloitte & Touche LLP (7/3/2003)
  •  
  • International Financial Reporting Standards -- Accounting Issues (Industry Briefs Banking), Deloitte & Touche LLP (7/3/2003)
  •  
  • Use of Non-GAAP Financial Measures -- Regulatory Update (Industry Briefs Banking), Deloitte & Touche LLP (7/3/2003)
  •  
  • Proposed Statement of Financial Accounting Standards -- Qualifying Special-Purpose Entities and Isolation of Transferred Assets, an amendment of FASB Statement No. 140, Financial Accounting Standards Board (FASB) (6/10/2003)
  •  
  • Permitted Activities of Qualifying Special-Purpose Entities (Project Update), Financial Accounting Standards Board (FASB) (4/30/2003)
  •  
  • Basel Committee comment letter to International Auditing and Assurance Standards Board, Bank for International Settlements (BIS) (4/16/2003)
  •  
  • March 26, 2003: FASB to discuss, Financial Accounting Standards Board (FASB) (3/19/2003)
  •  
  • FASB Discusses Need for FIN 46 Implementation Guidance -- Results of March 5, 2003 FASB Meeting, Martin Rosenblatt, Deloitte & Touche LLP (3/5/2003)
  •  
  • International Banking & Financial Market Developments (BIS Quarterly Review), Bank for International Settlements (BIS) (3/1/2003)
  •  
  • Consolidation of Variable Interest Entities: Results of January 15, 2003 FASB Meeting, Martin Rosenblatt, Deloitte & Touche LLP (1/17/2003)
  •  
  • FASB Interpretation No. 46, Consolidation of Variable Interest Entities, Financial Accounting Standards Board (FASB) (1/17/2003)
  •  
  • IRS to Brand Securitizations 'Abusive', Asset Backed Alert, Harrison Scott Publications Inc. (12/20/2002)
  •  
  • FASB and IASB Agree to Work Together toward Convergence of Global Accounting Standards, Financial Accounting Standards Board (FASB) (10/29/2002)
  •  
  • Proposal for a Principles-Based Approach to U.S. Standard Setting, Financial Accounting Standards Board (FASB) (10/21/2002)
  •  
  • Federal Reserve Board Comment Letter to FASB regarding SPE Consolidation, Federal Reserve Board (9/24/2002)
  •  
  • American Securitization Forum Says Recent FASB Proposals on SPE Consolidation Would Produce Undesirable Accounting, Economic Outcomes (press release), American Securitization Forum (8/29/2002)
  •  
  • Enhancing Financial Transparency: A Symposium Sponsored by the FDIC (Bank Trends: Analysis of Emerging Risks in Banking), FDIC (7/1/2002)
  •  
  • Consolidation of Certain Special-Purpose Entities-an interpretation of ARB No. 51 (Proposed Interpretation), Financial Accounting Standards Board (FASB) (6/28/2002)
  •  
  • Improvements to IAS 39, Financial Instruments: Recognition and Measurement, International Accounting Standards Board (IASB) (6/7/2002)
  •  
  • Summary of Results of June 5, 2002 FASB Meeting, Martin Rosenblatt, Deloitte & Touche LLP (6/5/2002)
  •  
  • Financial reporting: Commission proposes to update accounting rules for the 21st century, International Accounting Standards Board (IASB) (6/3/2002)
  •  
  • Consolidations: Interpretive Guidance for Certain Situations (summary of issues to be addressed by the Board at its May 22, 2002 meeting), Financial Accounting Standards Board (FASB) (5/22/2002)
  •  
  • Summary of Results of May 22, 2002 FASB Meeting, Martin Rosenblatt, Deloitte & Touche LLP (5/22/2002)
  •  
  • FASB Amendment of Statement 133 on Derivative Instruments and Hedging Activities, Financial Accounting Standards Board (FASB) (5/1/2002)
  •  
  • Questions and Answers Related to Derivative Instruments Held or Entered into by a Qualifying Special-Purpose Entity (SPE), Financial Accounting Standards Board (FASB) (5/1/2002)
  •  
  • Improvements to International Accounting Standards, International Accounting Standards Board (IASB) (5/1/2002)
  •  
  • Accounting and Capital Markets Developments (2001), Office of Thrift Supervision (OTS) (4/15/2002)
  •  
  • Summary of Results of April 3, 2002 FASB Meeting: FASB Reaches Some Major Conclusions on SPE Consolidation Project, Martin Rosenblatt, Deloitte & Touche LLP (4/3/2002)
  •  
  • Thirty Years Later Securitization Is Still Good for America, Nomura Securities International, Inc. (3/15/2002)
  •  
  • Summary of Tentative Decisions -- Entities That Lack Sufficient Independent Economic Substance, Financial Accounting Standards Board (FASB), Financial Accounting Standards Board (FASB) (3/14/2002)
  •  
  • Questions and Answers Related to Servicing Activities in a Qualifying Special-PurposeEntity under FASB Statement No. 140, Financial Accounting Standards Board (FASB) (7/19/2001)
  •  
  • Financial Accounting Standards Board (FASB) News Center, Financial Accounting Standards Board (FASB) (5/17/2001)
  •  
  • Real Estate Roundtable requests FASB defer effective date of SFAS 140, Clifton (Chip) E. Rodgers, Jr., Real Estate Roundtable (3/29/2001)
  •  
  • Mary Keegan Urges Constituents to Respond to the Convergence Handbook, Accounting Standards Board (ASB) (1/25/2001)
  •  
  • Joint Proposed Rule - Capital; Leverage and Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Residual Interests in Asset Securitizations or Other Transfers of Financial Assets ( 65 Fed. Reg. 57993), Office of Thrift Supervision (OTS) (9/27/2000)
  •  
  • Final Rule: Capital; Risk-Based Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Servicing Assets, Office of Thrift Supervision (OTS) (3/22/1999)
     

     

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