Select All | Select None
Login failed. Please try again.
Forgot your password?
Log in with Facebook
Log in with Google
You can now keep track of new articles from Balance Sheet on your personalized homepage!
This article looks at the changes in the insurance market which are being forced by new economy pressures. The author considers the squeeze created by consolidation in the financial services market and by globalisation and how companies have responded by creating asset management products and...
The new draft standard on financial instruments will revolutionise financial reporting around the world. The author argues that because of the politics of accounting standard‐setting the recently promulgated draft standard will become the rule. This marks two great changes in global perception....
Recent proposals to require all financial instruments to be measured at fair value are raising some pretty basic issues about bank accounting. The author, who headed up the UK end of the project to produce the new rules, argues whether, as bankers might suggest, they are overkill or whether they...
The purpose of this article, which is based on a recent presentation by Paul Van der Maas, is to give the reader a brief overview of common credit derivatives, the size and scope of their markets and their role in structured credit products. The case study uses as a reference a current deal that...
The authors trace the inside story of a ground‐breaking transaction which they pioneered. It enabled Barclays Bank to shed all the credit risk it held as the result of originating unsecured consumer loans in a particular branded portfolio. As such the transaction allowed Barclays to separate...
This extensive extract from the proposed rules on how to disclose financial instruments and similar items in the income statement of banks and other financial institutions develops the thinking of the joint working group set up to prepare global standards in this field. The extract covers the...
The author notes the proposals put forward by the Joint Working Group of Standard Setters on Financial Instruments and sets out the arguments why the banking community is against the concept of measuring financial instruments under a fair value accounting system. He suggests that the proposals...
results per page
Save this article to read later. You can see your Read Later on your DeepDyve homepage.
To save an article, log in first, or sign up for a DeepDyve account if you don't already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don't already have one.
Read and print from thousands of top scholarly journals.
Sign up with Facebook
Sign up with Google
Already have an account? Log in
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don't already have one.