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Basel 2: the risk to the global consensus 巴塞尔协议2:全球共识面临的风险
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514643
Sheenagh Gordon‐Hart
{"title":"Basel 2: the risk to the global consensus","authors":"Sheenagh Gordon‐Hart","doi":"10.1108/09657960410514643","DOIUrl":"https://doi.org/10.1108/09657960410514643","url":null,"abstract":"Basel 2 has been the subject of intense debate amongst bankers around the world. It will replace the original Basel Accord of 1988, but unlike the latter it looks as if the new Accord will undermine the global consensus. It is a costly exercise and the heightened risk of regulatory arbitrage may yet distort the competitive landscape. In particular, the completely different ways in which Basel 2 will be implemented in the USA and EU pose a challenge for institutions that operate on a global scale. This article is a brief examination of the key differences and challenges posed by the draft Accord – the prospects for a “final” draft being truly final seem remote and Basel 3 may well have to be on the agenda before the ink is dry on Basel 2.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124123431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
New accounting guidance for variable interest entities: will the new rules reduce the risk? 可变利益主体新会计准则:新规则会降低风险吗?
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514670
A. Wilson, Jefferson P. Jones
{"title":"New accounting guidance for variable interest entities: will the new rules reduce the risk?","authors":"A. Wilson, Jefferson P. Jones","doi":"10.1108/09657960410514670","DOIUrl":"https://doi.org/10.1108/09657960410514670","url":null,"abstract":"Special purpose entities, generally known as SPEs, have been the bane of everyone in the risk management and the asset management business. But they can also be extremely useful. Now, post‐Enron, further rules have been put into place to ensure that SPEs are clearly identifiable and their purpose can be transparent. The author examines how these new rules will work and assesses the likelihood of success.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130432448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The changing world of risk management in financial services 不断变化的金融服务风险管理世界
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/BS.2004.26512AAA.001
R. Bruce
{"title":"The changing world of risk management in financial services","authors":"R. Bruce","doi":"10.1108/BS.2004.26512AAA.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAA.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123097699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The revolution ahead in financial reporting: a new world – what the income statement means to financial reporting 财务报告的革命:一个新的世界-损益表对财务报告的意义
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502494
D. Damant
{"title":"The revolution ahead in financial reporting: a new world – what the income statement means to financial reporting","authors":"D. Damant","doi":"10.1108/09657960310502494","DOIUrl":"https://doi.org/10.1108/09657960310502494","url":null,"abstract":"David Damant, one of the leading thinkers in the investment analysis world, shows how the proposed new income statement will change the world of financial reporting, leading to clarification, fair values and a much simpler system by emphasizing cash flow.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126734008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
The regulation and distribution of hedge funds in Europe – changes and challenges 欧洲对冲基金的监管与分配——变化与挑战
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310698696
G. Phillips, J. Dawson
{"title":"The regulation and distribution of hedge funds in Europe – changes and challenges","authors":"G. Phillips, J. Dawson","doi":"10.1108/09657960310698696","DOIUrl":"https://doi.org/10.1108/09657960310698696","url":null,"abstract":"The growth of the use of hedge funds in both the USA and in Europe has led to greater attempts to regulate the market. The authors provide a guide to the way regulations are likely to be imposed and the differences which may occur in the USA and European markets as a result.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114851154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 12
The revolution ahead in financial reporting: reporting financial performance 未来的财务报告革命:财务业绩报告
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502502
R. Barker
{"title":"The revolution ahead in financial reporting: reporting financial performance","authors":"R. Barker","doi":"10.1108/09657960310502502","DOIUrl":"https://doi.org/10.1108/09657960310502502","url":null,"abstract":"Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133052270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
How to achieve realistic risk management 如何实现现实的风险管理
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502548
Yen Yee Chong
{"title":"How to achieve realistic risk management","authors":"Yen Yee Chong","doi":"10.1108/09657960310502548","DOIUrl":"https://doi.org/10.1108/09657960310502548","url":null,"abstract":"In this extract from his new book, Handling Investment Risk, the author examines operational risk and, with case studies ranging across Nigerian fraud, the split capital trusts scandal, Chase Manhattan in Russia and Deutsche Morgan Grenfell in 1996, shows how to deal with all the issues involved.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116330771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Dealing with Basel II: Basel II – the end of risk management? 应对巴塞尔协议II:巴塞尔协议II——风险管理的终结?
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502539
R. Hudson
{"title":"Dealing with Basel II: Basel II – the end of risk management?","authors":"R. Hudson","doi":"10.1108/09657960310502539","DOIUrl":"https://doi.org/10.1108/09657960310502539","url":null,"abstract":"The forthcoming revision of the Basel Accord will cause major changes in the capital incentives driving banks’ management decisions. The author briefly outlines the main proposals then considers the impact from the point of view of a bank treasurer. The discussion leads him to question whether all of the possible consequences are as desirable as they might appear.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129294166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Dealing with Basel II: operational risk – encouraging best practice 应对巴塞尔协议II:操作风险——鼓励最佳实践
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502511
D. Syer
{"title":"Dealing with Basel II: operational risk – encouraging best practice","authors":"D. Syer","doi":"10.1108/09657960310502511","DOIUrl":"https://doi.org/10.1108/09657960310502511","url":null,"abstract":"The latest consultation paper from the Basel Committee on Banking Supervision makes some changes to its regulatory proposals for operational risk management – the risk of losses resulting from inadequate or failed internal processes, people or systems and external events. The author discusses the implications of these changes.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"353 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124472695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Dealing with Basel II: the impact of the New Basel Capital Accord 应对巴塞尔协议II:新巴塞尔资本协议的影响
Balance Sheet Pub Date : 2003-12-01 DOI: 10.1108/09657960310502520
T. Garside, J. Bech
{"title":"Dealing with Basel II: the impact of the New Basel Capital Accord","authors":"T. Garside, J. Bech","doi":"10.1108/09657960310502520","DOIUrl":"https://doi.org/10.1108/09657960310502520","url":null,"abstract":"International regulators are due to finalize the New Basel Capital Accord by the end of 2003, for implementation by banks at the end of 2006. Basel II is a response to the need for reform of the regulatory system governing the global banking industry. In this article, we review the New Basel Capital Accord and summarize some of the main implications that we expect it to have on the European banking industry. As was the case for the first Basel Accord (Basel I), we conclude that not only will the new accord have an impact on the amount of book capital that banks are required to hold, but also on the strategic landscape of the banking industry.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"402 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115226908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
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