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Generally Accepted Accounting Principles / Bank regulation / Financial accounting / Financial markets / International Accounting Standards / International Financial Reporting Standards / Fair value / Basel Committee on Banking Supervision / Valuation / Finance / Business / Accountancy


Supervisory guidance on the use of the fair value option for financial instruments by banks - June 2006
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Document Date: 2006-06-13 18:00:00


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File Size: 107,11 KB

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City

Amsterdam / /

Company

Prudential / Auditing Policy Banking / International Settlements Press / Thrift Supervision Mr Jeff Geer Federal Deposit Insurance Corporation / /

Country

Singapore / /

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IndustryTerm

sound accounting / hedge accounting approaches / financial instruments accounting / fair value hedge accounting treatment / sound risk management / place appropriate risk management systems / applicable accounting standards / bank / documented risk management / risk management / bank risk management / /

Organization

Comptroller of the Currency / Brussels Ms Jane O’Doherty Financial Stability Institute / Robert Storch Basel Committee Secretariat / Marc Pickeur Office / Bank of Italy / Saudi Arabian Monetary Agency / Financial Services Agency / Federal Reserve Bank of New York / Karl-Heinz Hillen Federal Financial Supervisory Authority / Task Force on Accounting Issues / Board of Governors of the Federal Reserve System / Ian Michael Board of Governors of the Federal Reserve System / Swiss Federal Banking Commission / Monetary Authority of Singapore / Central Bank of Brazil / Basel Committee / European Commission / European Central Bank / Bank of Japan / Bank of Spain / Arthur Angulo Office / Zane Blackburn Office / Federal Deposit Insurance Corporation / Financial Services Authority / Basel Committee on Banking Supervision / Basel Committee on Banking Supervision Supervisory / Australian Prudential Regulation Authority / Deutsche Bundesbank / Insurance Commission / Netherlands Bank / Kenji Oki Surveillance Commission for the Financial Sector / Toronto Ms Karen Stothers Banking Commission / Austrian National Bank / /

Person

Karl-Heinz Hillen Federal / Arnold Schilder / Diane Seil / Hiroaki / Gerald Edwards Jr / Zane Blackburn / Marc Pickeur / Keiji Fukuzawa / Arthur Angulo / Chia Der Jiun Supervisory / Kenji Oki / Abdulelah Alobaid / Fatima Pires / Sylvie Mathérat Deutsche Bundesbank / Ian Michael / Amaro Luiz de Oliveira Gomes / Matthias Hahold / Linda Ditchkus / Stephan Rieder / Anselmo Diaz Fernandez Finansinspektionen / Robert Storch Basel / /

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Position

Advisor / Chairman / Superintendent of Financial Institutions Canada / /

ProgrammingLanguage

DC / /

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