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  • @Regulatory : News Bulletins : Banking
    The Credit Card Accountability Responsibility and Disclosure Act of 2009 (Credit Card Act) was signed into law on May 22, 2009 to strengthen consumer protection in the credit card market by establishing fair and transparent practices for open-end ...more
    Deloitte & Touche LLP (3/31/2010)
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  • @Regulatory : News Bulletins : Banking
    On September 29, 2009, the Federal Reserve Board proposed rules to implement provisions of the Credit Card Accountability and Disclosure Act of 2009 (Credit Card Act) that are effective on February 22, 2010. The proposal would amend Regulation Z ...more
    Deloitte & Touche LLP (10/30/2009)
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  • IFRS Survey Results 2009: Current Issues
    70% of respondents indicated that the SEC should approve its proposed IFRS Roadmap either ''as is'' or by pushing back the proposed mandatory deadline by a year. Recent statements from the Securities and Exchange Commission's chairperson ...more
    Deloitte & Touche LLP (10/20/2009)
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  • @Regulatory : News Bulletins : Banking
    A number of new laws and rules targeting credit cards and mortgages have been passed in recent months, aimed at protecting consumers from abusive lending practices and to assist them in receiving clearer and timelier disclosures. The Federal ...more
    Deloitte & Touche LLP (9/30/2009)
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  • IFRS Insights: Achieving a global standard
    In July 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards for Small and Medium-sized Entities ("IFRS for SMEs" or "The Standard"). IFRS for SMEs is a simplified, self-contained set of accounting ...more
    Deloitte & Touche LLP (8/24/2009)
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  • @Regulatory : News Bulletins : Banking
    On June 17, 2009, the Obama administration released its highly anticipated plan to reform the U.S. regulatory framework for financial services. The plan, Financial Regulatory Reform - A New Foundation: Rebuilding Financial Supervision and ...more
    Deloitte & Touche LLP (8/20/2009)
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  • @Regulatory : News Bulletins : Banking
    On May 22, 2009, President Obama signed the Credit Card Accountability, Responsibility & Disclosure Act ("CARD Act or the Act"). This legislation implements significant changes relative to consumer protection when obtaining and/or using credit ...more
    Deloitte & Touche LLP (6/29/2009)
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  • IFRS Insights: Achieving a global standard
    While many in the financial reporting community recognize the importance and benefits of achieving a single set of high-quality global accounting standards, there is much debate about how to arrive at that ultimate goal. Continuing with efforts to ...more
    Deloitte & Touche LLP (6/19/2009)
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  • Financial services industry responses to the SEC's proposed IFRS roadmap: Comment letter update
    The financial services industry is experiencing challenging times against the backdrop of the economic downturn. Financial reporting challenges in this environment include, among other things, determining fair value for illiquid investments, considering ...more
    Deloitte & Touche LLP (6/11/2009)
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  • The New Financial Services Marketplace: Restoring broken markets
    A new financial services marketplace that is very different from the old is emerging from the credit crisis. The new market will be more transparent, simplified, standardized, and regulated with fewer intermediaries. In this series, entitled Shaping the ...more
    Deloitte & Touche LLP (6/10/2009)
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  • Speaking of Securitization : The RE-REMIC phenomenon
    In an environment where there is no new primary issuance in the mortgage securitization market and government strategies to revive mortgage securitization have not yet gained traction, a thriving resecuritization of real estate mortgage investment conduit ...more
    Deloitte & Touche LLP (6/4/2009)
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  • @Regulatory : News Bulletins : Banking
    In December 2008, the Federal Reserve Board, the Office of Thrift Supervision, and the National Credit Union Administration released two final rules: the first, to "prohibit institutions from engaging in specific acts or practices in connections with ...more
    Deloitte & Touche LLP (5/28/2009)
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  • Evolving Operating Models Within the Hedge Fund Industry: How Hedge Funds are becoming the ultimate networked enterprise
    The current uncertainty in the global financial markets has forced hedge funds and their service providers to reassess their business models and go-to-market strategies. Lack of credit, failure of broker-dealer and banks, and volatile assess value have ...more
    Deloitte & Touche LLP (5/12/2009)
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  • IFRS Insights: Achieving a global standard
    As company leaders face the challenges posed by a struggling economy and concentrate on driving efficiencies and containing costs in their organizations, IFRS remains part of the discussion. While focusing on managing through the economic ...more
    Deloitte & Touche LLP (4/30/2009)
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  • @Regulatory : News Bulletins : Banking
    Federal Reserve Board Proposes New Amendments to Regulation Z (Truth in Lending). In March 2009, the Federal Reserve Board proposed amendments to Regulation Z, which implements the Truth in Lending Act (TILA) following the passage of ...more
    Deloitte & Touche LLP (4/30/2009)
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  • @Regulatory : News Bulletins : Banking
    Substantial Increase to SAR Filings for Mortgage Loan Fraud. On February 25, 2009, the Financial Crimes Enforcement Network (FinCEN) released a report on mortgage fraud titled Filing Trends in Mortgage Loan Fraud. In this report, FinCEN disclosed ...more
    Deloitte & Touche LLP (3/31/2009)
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  • IFRS Insights: Achieving a global standard
    The SEC extends the comment period for the proposed IFRS roadmap. Incoming SEC Chairperson Mary Schapiro comments on IFRS. The newly formed Financial Crisis Advisory Group meets to address accounting and the global financial credit crisis. ...more
    Deloitte & Touche LLP (2/27/2009)
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  • @Regulatory : News Bulletins : Banking
    News Bulletins: Banking. Issuance of Final Interagency Questions and Answers on Community Reinvestment. The Office of the Comptroller of the Currency (OCC), Federal Reserve Board (the Board), Federal Deposit Insurance Corporation (FDIC) and ...more
    Deloitte & Touche LLP (2/26/2009)
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  • Integrated Compliance and Risk Management: Rethinking the approach
    Shaping the New Financial Services Marketplace. A new financial services marketplace that's very different from the old is emerging from the credit crisis. The new market will be more transparent, simplified, standardized, and regulated with fewer ...more
    Deloitte & Touche LLP (2/25/2009)
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  • Triggering the Tax Advantage: Tax tactics for the global financial services industry
    The global financial services industry is experiencing a level of change not seen in recent memory. Too often, tax considerations are set aside when financial services executives develop their strategies. Our new report looks at several key areas of ...more
    Deloitte & Touche LLP (2/23/2009)
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  • Loss Mitigation in a Turbulent Economy: Strategies for mortgage service providers
    Credit cards, home equity loans and sales finance portfolios have experienced vacillating delinquencies and losses over the last 10 years, resulting in an overall increasing trend in delinquency and charge-off rates. There is significant opportunity with ...more
    Deloitte & Touche LLP (2/11/2009)
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  • 2008 Accounting, Financial Reporting, Tax, and Regulatory Update
    Recent events in the U.S. and global financial markets have created challenges for almost everyone in the financial services industry. To help you navigate this highly dynamic environment, a multidisciplinary team of Deloitte leaders has developed this ...more
    Deloitte & Touche LLP (2/9/2009)
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  • SEC Comment Letters on Domestic Registrants: A Closer Look. Second Edition
    Section 408(c) of the Sarbanes-Oxley Act of 2002 requires the SEC staff to review every issuer's disclosures, including financial statements, at least once every three years. The SEC staff's comments and registrants' responses are posted on the ...more
    Deloitte & Touche LLP (2/2/2009)
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  • IFRS Insights
    The Deloitte IFRS Summit with Sir David Tweedie, the architect of IFRS, was held on December 11, 2008 at the Waldorf Astoria in NYC with nearly 150 finance executives from U.S. and European companies in attendance. Here are excerpts from the ...more
    Deloitte & Touche LLP (1/30/2009)
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  • Asset Securitisation in Germany : 3rd Edition in German and English
    ( Deloitte & Touche GmbH Wirtschaftsprfungsgesellschaft )
    Asset securitisation in Germany - since the first edition of this Deloitte handbook published in May 1999 this type of financing has gained both in importance and comlexity. Securitisation has also become a synonym for the recent financial market crisis. ...more
    (12/15/2008)
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  • @Regulatory : News Bulletins : Banking
    In an effort to provide liquidity to the markets, the Federal Reserve Board (Board) has made available a temporary asset-backed commercial paper (ABCP) lending facility. Banks and bank holding companies can temporarily finance their purchase of ...more
    Deloitte & Touche LLP (12/11/2008)
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  • Financial Services Industry : 2008 Accounting, Financial Reporting, Tax, and Regulatory Update
    Recent events in the U.S. and global financial markets have created challenges for almost everyone in the financial services industry. To help you navigate this highly dynamic environment, a multidisciplinary team of Deloitte leaders has developed ...more
    Deloitte & Touche LLP (12/5/2008)
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  • Stress in the Credit Markets I - Recapitalizing the Banks
    Following similar initiatives in Europe, the U.S. Treasury, the Federal Reserve Board and the Federal Deposit Insurance Corporation (FDIC) jointly announced on October 14, 2008 a TARP Capital Purchase Program to invest directly in U.S. banks and ...more
    Deloitte & Touche LLP (11/21/2008)
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  • Stress in Credit Markets II - Liquidity Arrangements
    As discussed in the Credit Crisis Advisory Volume I, the Economic Equalization and Stabilization Act (EESA) was designed primarily to relieve financial institutions of troubled assets and provide them with additional capital to restore confidence in the ...more
    Deloitte & Touche LLP (11/21/2008)
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  • Path to IFRS Conversion: Considerations for the Banking and Capital Markets Industry
    Navigating the challenges and changes presented by the world's capital markets and economies has been diffi cult, to say the least, over the past 18 months. No industry has faced these challenges and changes more than banking and capital markets ...more
    Deloitte & Touche LLP (11/17/2008)
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  • @Regulatory : News Bulletins : Banking
    Exemption to Section 23A of the Federal Reserve Act. As part of its new initiatives in supporting financial markets, the Federal Reserve Board (the Board) has adopted an interim final rule to provide member banks with regulatory exemption from certain ...more
    Deloitte & Touche LLP (10/31/2008)
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  • Risk Management in the Age of Structured Products: Lessons learned for improving risk intelligence
    A new financial services marketplace that's very different from the old is emerging from the credit crisis. The new market will be more transparent, simplified, standardized and regulated, with fewer intermediaries. In this series titled Shaping the ...more
    Deloitte & Touche LLP (10/24/2008)
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  • Accounting Considerations for Settlement Agreements Related to Auction Rate Securities
    During August and September of 2008, several large financial institutions (hereafter referred to as broker-dealers) entered into settlement agreements with state and federal regulators regarding the marketing and selling of investments in auction rate ...more
    Deloitte & Touche LLP (10/2/2008)
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  • @Regulatory : News Bulletins : Banking
    RESPA Proposed Rule Summary, Regulatory Impact, and Industry Viewpoint. The Department of Housing and Urban Development (HUD), on March 14, 2008, proposed a rule to update the Real Estate Settlement Procedures Act (RESPA). The objective ...more
    Deloitte & Touche LLP (9/30/2008)
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  • Fair Value Adoption - An Update. Developments and observations from the widespread adoption of SFAS 157 and SFAS 159
    In September 2006, the Financial Accounting Standards Board (FASB) issued FASB Statement No. 157, Fair Value Measurements (SFAS 157), and in February 2007 issued FASB Statement No. 159, The Fair Value Option for Financial Assets and Financial ...more
    Deloitte & Touche LLP (8/21/2008)
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  • @Regulatory : News Bulletins : Banking
    Notice of Proposed Rule Making Amendment for Credit Card Disclosures in the Truth in Lending Act. As the credit crisis has continued to cause disarray in the financial markets, the federal regulatory agencies are paying close attention to ...more
    Deloitte & Touche LLP (8/18/2008)
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  • Banking & Securities Issues Briefing: With deadline looming, now's the time to finalize a response to identity theft
    Identity theft has become a multi-billion dollar issue that continues to accelerate. Protecting against it has become a multi-million dollar business. A survey conducted by the Federal Trade Commission (FTC) in 2006 estimated that 8.3 million American ...more
    Deloitte & Touche LLP (7/30/2008)
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  • @Regulatory : News Bulletins : Banking
    The Financial Stability Forum Issues Report to Re-establish Market Confidence. In reaction to the subprime crisis beginning in the summer of 2007, the Report of the Financial Stability Forum on Enhancing Market and Institutional Resilience ...more
    Deloitte & Touche LLP (6/30/2008)
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  • The Silver Lining in Lending: Turning Doubters into Online Believers
    Many in the industry would report these are tough times for lenders. The subprime and credit crunch triggered in the summer of 2007 has swept through the mortgage industry. Few financial institutions seem to have been immune to the effect of the ...more
    Deloitte & Touche LLP (6/12/2008)
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  • @Regulatory : News Bulletins : Banking
    The Role of Depository Institutions in Mitigating Liquidity Issues. Traditional banking institutions play a significant role in ensuring liquidity in the financial markets despite innovations in the credit markets. Liquidity is broadly defined as the ...more
    Deloitte & Touche LLP (5/29/2008)
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  • 2008 IFRS Survey: Where Are We Today?
    The globalization of the world's capital markets has sparked a movement away from local standards and benchmarks to global ones. Perhaps the best example of this is the movement toward International Financial Reporting Standards (IFRSs) as ...more
    Deloitte & Touche LLP (5/22/2008)
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  • Banking and Securities Issue Briefing: U.S. retail payments during the credit crisis: a bridge or a plank?
    The current state of the U.S. economy and a great deal of market uncertainty could very well lead to an increased migration of retail payments from cash, check, debit and home equity instruments to credit cards for many small businesses and ...more
    Deloitte & Touche LLP (5/15/2008)
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  • @Regulatory : News Bulletins : Banking
    Senior Supervisor Group Issues Report on Risk Management Practices. On March 6, 2008, the Senior Supervisors Group issued its report Observations on Risk Management Practices during the Recent Market Turbulence,1 documenting efforts from ...more
    Deloitte & Touche LLP (4/30/2008)
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  • Banking and Securities Issue Briefing: Implementation of Credit Risk Rating Models
    We have seen a lot written recently on the current practices in the credit risk modeling concepts and philosophies for Probability of Default (PD) and Loss Given Default (LGD) risk rating models. Large U.S. banks are required to implement two- ...more
    Deloitte & Touche LLP (4/29/2008)
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  • @Regulatory : News Bulletins : Banking
    Mortgage Foreclosure Crisis and Comptroller of the Currency Call for Amendment to the Community Reinvestment Act. With the crisis continuing in the mortgage industry, Comptroller of the Currency, John C. Dugan, issued a statement on February 12, 2008, ...more
    Deloitte & Touche LLP (3/31/2008)
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  • @Regulatory : News Bulletins : Banking
    OTS Revises its Supervisory Rating System for Savings and Loan Holding Companies. On December 20, 2007, the Offce of Thrift Supervision ("OTS"), published its Final Rule in the Federal Register on its revised rating system for savings and ...more
    Deloitte & Touche LLP (2/28/2008)
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  • @Regulatory : News Bulletins : Banking
    Red Flagging Identity Theft. The U.S. fnancial regulatory agencies, (the Federal Reserve System, Department of the Treasury, the Offce of the Comptroller of the Currency and Federal Trade Commission), have jointly issued fnal rules and ...more
    Deloitte & Touche LLP (1/31/2008)
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  • Banking and Securities Issue Briefing
    Pursuing Proft? For dealer fnance providers, enhanced pricing and proftability management can be a powerful lever to fuel proftable growth. Dealer fnance is a time-tested way for businesses to assist customers to buy products from automobiles, ...more
    Deloitte & Touche LLP (1/24/2008)
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  • Navigating the Compliance Labyrinth: The Challenge for Banks
    Financial institutions operating in the United States must comply with a myriad of requirements, which have only grown in complexity in recent years. Regulatory requirements have been introduced with the objective of advancing important public policy goal ...more
    Deloitte & Touche LLP (1/17/2008)
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  • Banking and Securities Issue Briefng: The SEC's Consolidated Supervision Program and Bank-Owned Securities Firms
    The Securities and Exchange Commission's ("SEC") rules governing consolidated supervised entities ("CSE") have their origin in the European Union Financial Conglomerates Directive ("EC Directive"). The EC Directive required investment firms that ...more
    Deloitte & Touche LLP (12/18/2007)
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  • @Regulatory : News Bulletins : Banking
    Sub-Prime Credit Crunch - The Ripple Effect. The casualties of the sub-prime melt down within the mortgage lending industry are well-known Recent events, as described below, indicate that the mortgage lenders that survived the housing downturn and ...more
    Deloitte & Touche LLP (11/19/2007)
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  • @Regulatory : News Bulletins : Banking
    On August 24, 2007, the Federal Financial Institutions Examination Council released an updated Bank Secrecy Act/Anti-Money Laundering Examination Manual. The revised manual, which builds upon the last update released July 28, 2006, further ...more
    Deloitte & Touche LLP (10/15/2007)
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  • Is the retail payment industry headed for disruption? Credit cards, search-to-purchase and the law of unintended consequences
    "Overshoot"-the term used to describe when companies offer more features and functionality than the most demanding customer segment can absorb or will pay for-is a sign that a product or market is vulnerable to disruption. We believe that retail ...more
    Deloitte & Touche LLP (10/9/2007)
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  • @Regulatory : News Bulletins : Banking
    Office of Thrift Supervision Provides Notice of Proposed Rule Making for Unfair or Deceptive Acts or Practices. In this time of uncertain financial markets, the federal banking regulatory agencies (the Board of Governors of the Federal Reserve ...more
    Deloitte & Touche LLP (9/10/2007)
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  • @Regulatory : News Bulletins : Banking
    Credit Card Disclosures Under Discussion. On June 7, 2007, Comptroller of the Currency John C. Dugan told Congress that current credit card disclosure rules ...more
    Deloitte & Touche LLP (7/13/2007)
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  • Global Financial Services Offshoring Report 2007: Optimizing Offshore Operations
    Offshoring in financial services is growing in both strategic and operational significance. As the practice matures, the challenge for financial institutions ...more
    Deloitte & Touche LLP (7/9/2007)
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  • Regulatory Outlook: Key areas on the horizon for banks
    There is no doubt that the rules of banking have changed dramatically over the past two decades. Many of these rules are important and needed. They help ...more
    Deloitte & Touche LLP (5/25/2007)
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  • Securities Issue Briefing: Changes in Options Symbology
    The financial services industry has survived a number of major changes in the past few years including Y2K, the Euro conversion, decimalization and an ...more
    Deloitte & Touche LLP (5/23/2007)
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  • @Regulatory : News Bulletins : Banking
    FDIC Issues Supervisory Policy on Identity Theft. On April 11, 2007 the Federal Deposit Insurance Corporation (FDIC) issued a Financial Institution ...more
    Deloitte & Touche LLP (5/17/2007)
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  • Business process offshoring in the mortgage industry - the next wave
    Business Process Offshoring (BPO) has become a standard practice throughout the Financial Services Industry (FSI). In Deloitte Research's recent ...more
    Deloitte & Touche LLP (5/17/2007)
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  • Financial Services Issue Briefing: Information and Technology Governance, Risk and Compliance
    As one of the most highly regulated industries in the world, financial services has been at the vanguard of governance, risk and compliance management ...more
    Deloitte & Touche LLP (5/9/2007)
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  • SEC Expresses Concerns About Financial Reporting of Certain Strategies Related to the Adoption of Statement 159
    Statement 159 permits entities to make an irrevocable election to carry almost any financial instrument at fair value. Upon the effective date ...more
    Deloitte & Touche LLP (4/13/2007)
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  • @Regulatory : News Bulletins : Banking
    Federal Agencies Issue Final Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities. On January 11, 2007, the Office ...more
    Deloitte & Touche LLP (4/11/2007)
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  • Banking Issue Briefing: Allowance for Loan and Lease Losses - What to Consider
    Estimating credit losses and establishing an appropriate amount for the Allowance for Loan and Lease Losses account ('ALLL') can be a difficult task. ...more
    Deloitte & Touche LLP (4/5/2007)
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  • Global Securities Industry Outlook: Issues on the horizon 2007
    In just a few short years, the environment for securities firms has been transformed. Until recently, the primary focus was on executing trades on behalf ...more
    Deloitte & Touche LLP (4/5/2007)
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  • Global Risk Management Survey: Fifth Edition. Accelerating Risk Management Practices
    The current survey, as in previous editions, is designed to provide an in-depth analysis of the full range of critical risk management issues facing ...more
    Deloitte & Touche LLP (3/28/2007)
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  • Securities Issue Briefing: Proposed Amendments to the Financial Responsibility Rules Securities Exchange Act Release No. 34-55431
    On March 9, 2007, the Securities and Exchange Commission published Securities Exchange Act Release Number 34-55431, which proposes for comment a large ...more
    Deloitte & Touche LLP (3/21/2007)
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  • Global Banking Industry Outlook: Issues on the horizon 2007
    The last decade has brought about significant change for banks, and they have largely proven their ability to adapt quickly in an increasingly ...more
    Deloitte & Touche LLP (3/14/2007)
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  • Banking Issue Briefing: Navigating the current environment
    During the past couple of years, the sub-prime mortgage industry has been confronted with an increasing number of challenges. Recently, the focus has shifted ...more
    Deloitte & Touche LLP (3/13/2007)
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  • Banking Issue Briefing: Navigating Allowance for Loan and Lease Losses in the Banking Industry
    In a world of perfect certainty, a bank's funding of its Allowance for Loan and Lease Losses (ALLL) would amount to a mechanical process because ...more
    Deloitte & Touche LLP (3/13/2007)
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  • Securities Issue Briefing: Your CEO Certification Questions Answered
    Deloitte & Touche LLP conducted a webcast entitled "Supervisory Control Regulations1 for Broker-Dealers: Compliance in the Second Year and Beyond" on ...more
    Deloitte & Touche LLP (3/12/2007)
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  • @Regulatory : News Bulletins : Banking
    In This Issue. News Bulletins: Banking, Insurance. Feature Articles: Banking, Insurance, Securities. ...more
    Deloitte & Touche LLP (2/26/2007)
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  • Banking Issue Briefing: February 2007
    The financial services industry is under extreme competitive pressure with retail banking and other high-volume transaction businesses ...more
    Deloitte & Touche LLP (2/15/2007)
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  • Securities Issue Briefing: Thinking About Data Quality
    Capital markets firms have gone through waves of systems building. At first, individual business functions such as trading or client recordkeeping ...more
    Deloitte & Touche LLP (2/8/2007)
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  • Precautions that Pay Off: Risk Management and Valuation Practices in the Global Hedge Fund Industry
    As hedge funds grow in size and complexity, risk management and valuation practices are becoming increasingly important for hedge fund advisers, ...more
    Deloitte & Touche LLP (1/24/2007)
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  • Securities Issue Briefing: Changes in Daylight Savings and How It Will Affect Companies
    Daylight savings time (DST), last adjusted in 1986, will begin earlier and end later in 2007. The Energy Policy Act of 2005, signed into law in ...more
    Deloitte & Touche LLP (1/17/2007)
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  • @Regulatory : News Bulletins : Banking
    Office of the Comptroller of the Currency Issues Guidance on Gift Cards. On August 14, 2006, the Office of the Comptroller of the Currency issued ...more
    Deloitte & Touche LLP (1/8/2007)
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  • SEC Rulemaking: Hedge Funds
    Securities and Exchange Commission proposes new anti-fraud provisions and changes to the definition of "accredited investors." At an open meeting ...more
    Deloitte & Touche LLP (12/22/2006)
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  • Banking Issue Briefing: December 2006 - Compliance Risk Management
    Federal banking regulators fine tune expectations for enterprise-wide compliance risk management programs. Throughout 2006, the Board of Governors ...more
    Deloitte & Touche LLP (12/5/2006)
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  • @Regulatory: Special Feature Article: Cross-Financial Services
    Institutions in the financial services industry ("FSI") are familiar with state unclaimed property laws due to the heavily regulated nature ...more
    Deloitte & Touche LLP (11/15/2006)
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  • Speaking of Securitization: Accounting & Disclosure for Uncertain Tax Positions
    FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48) introduces a new approach to the accounting for uncertainty in income taxes ...more
    Deloitte & Touche LLP (11/7/2006)
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  • Mortgage REITs Face Challenging Times
    Residential mortgage real estate investment trusts (REITs) have faced a difficult operating environment over the past 18 months. In 2002, with the ...more
    Deloitte & Touche LLP (11/2/2006)
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  • Securities Issue Briefing: Trade Reporting. What Broker-Dealers Need to Know
    Trade reporting is one of the many regulations specific to the broker-dealer industry. Imposed by the National Association of Securities Dealers ...more
    Deloitte & Touche LLP (10/30/2006)
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  • Asset Securitisation in Germany
    ( 2nd Edition in German and English )
    Asset securitisation in Germany - since the first edition of this handbook published in May 1999 this type of financing has become more and more important. ...more
    Deloitte & Touche GmbH (10/25/2006)
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  • @Regulatory: Latest Developments Across the Banking, Securities, Investment Management and Insurance Industries
    Cross-FSI: Spotlight on Business Continuity. International Regulators Issue Joint Guidance to Remind Financial Services Firms the Importance of Being Prepared. ...more
    Deloitte & Touche LLP (10/19/2006)
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  • Implementation Questions and Other Considerations Regarding SAB 108
    The SEC staff's recently issued Staff Accounting Bulletin (SAB) 1081 provides guidance on quantifying and evaluating the materiality of ...more
    Deloitte & Touche LLP (10/17/2006)
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  • @Regulatory : News Bulletins : Banking
    As Basel II implementation deadlines draw closer, the Basel Committee on Banking Supervision ("BCBS") and the Core Principles Liaison group ...more
    Deloitte & Touche LLP (9/1/2006)
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  • Asset Servicing: Better, faster ... smaller?
    The following articles, which first appeared in the June 2006 issue of Financial i, look at changes in convergence and consolidation as well as how ...more
    Deloitte & Touche LLP (8/30/2006)
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  • Securities Issue Briefing. Evaluating Your AML Program: What are regulators looking for?
    The recent high profile fines levied against a prominent broker-dealer by the Department of Treasury's Financial Crimes Enforcement Network's ...more
    Deloitte & Touche LLP (8/17/2006)
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  • @Regulatory : News Bulletins : Banking
    FinCEN Releases 2006 SAR Activity Review. In May 2006, the U.S. Treasury's Financial Crimes Enforcement Network ("FinCEN") unveiled its long-awaited edition ...more
    Deloitte & Touche LLP (8/4/2006)
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  • Reg AB: Static Pool Survey and Structural Diagrams of Flow of Funds
    Regulation AB requires, to the extent material, disclosure of original pool summary information and static pool information. The static pool information is ...more
    Deloitte & Touche LLP (2/2/2006)
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  • Deloitte & Touche USA LLP Establishes European-based Support for its Securitization Software
    Deloitte & Touche USA LLP today announced that it is establishing European-based support for its ABS SuiteTM and CDO SuiteTM software packages for the ...more
    Deloitte & Touche LLP (1/17/2006)
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  • Securitization Accounting: The Ins and Outs (And Some Do's and Don'ts) of FASB 140, FIN 46R, IAS 39 and More . . .
    This booklet deals with securitizations, mainly those employing term structures and traditional asset types. We made no attempt to deal with the other ...more
    Deloitte & Touche LLP (7/21/2005)
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  • New and Improved? FASB Revises and Refines FIN 46
    Deloitte & Touche LLP (1/16/2004)
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  • Deloitte Releases Version 5.0 of CDO Suite; First Fully Multicurrency-Enabled Version
    Deloitte & Touche LLP (11/24/2003)
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  • CDO Team
    Since 1985, Deloitte & Touche has invested significant resources to develop a highly specialized team of securitization professionals ...more
    Deloitte & Touche LLP (11/15/2003)
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  • FASB Continues Discussion Of Proposed FIN 46 FSPs
    Martin Rosenblatt, Deloitte & Touche LLP (11/11/2003)
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  • FASB Votes To Proceed To Ballot Draft Of Proposed Modifications To FIN 46
    Martin Rosenblatt, Deloitte & Touche LLP (10/29/2003)
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  • Implementation of New Basel Capital Accord (Regulatory Update -- Banking)
    Deloitte & Touche LLP (9/29/2003)
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  • FASB Tentatively Decides To Relax Some Of The FASB 140 Amendment Provisions
    Martin Rosenblatt, Deloitte & Touche LLP (9/24/2003)
  •  
  • Results of September 17, 2003 FASB Board Meeting on FIN 46
    Martin Rosenblatt, Deloitte & Touche LLP (9/17/2003)
  •  
  • FASB Refuses To Provide For A Broad-based Deferral Of FIN 46
    At its meeting this morning, the FASB considered several potential modifications, clarifications and deferrals of FIN 46. ...more
    Martin Rosenblatt, Deloitte & Touche LLP (8/13/2003)
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  • Pension Plan Disclosures -- Accounting Issues (Industry Briefs Banking)
    Deloitte & Touche LLP (7/3/2003)
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  • International Convergence -- Accounting Issues (Industry Briefs Banking)
    Deloitte & Touche LLP (7/3/2003)
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  • International Financial Reporting Standards -- Accounting Issues (Industry Briefs Banking)
    Deloitte & Touche LLP (7/3/2003)
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  • Rating Agencies and the Use of Credit Ratings -- Regulatory Update (Industry Briefs Banking)
    Deloitte & Touche LLP (7/3/2003)
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  • Use of Non-GAAP Financial Measures -- Regulatory Update (Industry Briefs Banking)
    Deloitte & Touche LLP (7/3/2003)
  •  
  • Accounting Roundup: The Second Quarter of 2003
    During Q2 2003, accounting standards-setters and accounting regulators issued a number of final and proposed SFASs, SOPs, IFRSs, EITF consensuses, SEC rules, and PCAOB rules affecting accounting practice, financial reporting, corporate governance  ...more
    Deloitte & Touche LLP (7/1/2003)
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  • Special-Purpose Entities -- Accounting Issues (Industry Briefs in Banking)
    Deloitte & Touche LLP (7/1/2003)
  •  
  • Will Your CDOs Need Financial Statements?
    Deloitte & Touche LLP (4/2/2003)
  •  
  • FASB Discusses Need for FIN 46 Implementation Guidance -- Results of March 5, 2003 FASB Meeting
    This afternoon, FASB discussed the need for implementation guidance concerning FIN 46 ...more
    Martin Rosenblatt, Deloitte & Touche LLP (3/5/2003)
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  • FASB's SPE-cial Delivery on Consolidation Accounting
    FASB's interpretation of the ARB 51 rules on consolidated financial statements is the FASB's contribution to improving the public understanding and governance of so-called SPEs ...more
    Deloitte & Touche LLP (2/4/2003)
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  • International Convergence (Industry Briefs -- Banking)
    At its 1/29/03 meeting, the FASB considered whether to converge with proposed changes to IASB Statements that would eliminate certain exceptions to the general rule that nonmonetary exchanges should ...more
    Deloitte & Touche LLP (2/1/2003)
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  • Variable Interest Entities (Industry Briefs -- Banking)
    FASB's Interpretation No. 46, Consolidation of Variable Interest Entities: Many variable interest entities have commonly been referred to as SPEs or off-balance sheet structures; however, the FASB guidance applies to a larger population of entities ...more
    Deloitte & Touche LLP (2/1/2003)
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  • FIN 46 - Consolidation of Variable Interest Entities (.PPT)
    Jim Mountain, Deloitte & Touche LLP (1/29/2003)
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  • Consolidation of Variable Interest Entities: Results of January 15, 2003 FASB Meeting
    The FASB met briefly this morning and decided to proceed toward issuance of the final Interpretation on Consolidation of Variable Interest Entities. The staff thought that it was possible that the text of the final rule could be posted to the FASB ...more
    Martin Rosenblatt, Deloitte & Touche LLP (1/17/2003)
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  • EU Tax Package; 2003: Italy State Budget Law; Tunisia Budget Law; Spain Tax Innovations; Greek Budget Law; Brazil's Mini Tax Reform; Irish Finance Bill; German Budget Proposal (Deloitte & Touche Int'l Tax Group)
    Deloitte & Touche LLP (1/1/2003)
     

     

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