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Ceci n’est pas une supply-chain finance programme
‘Fair value’ approach would have made SVB’s losses on bond portfolio obvious to investors earlier, say advocates
FASB chair Rich Jones says it is important to listen to many stakeholders
SEC urged to shake up rulemaking body that ‘has not kept pace’ with business
Adjusted figures spread, divorcing market performance from financial reality
Existing system lacks prudence and encourages wasteful M&A
Welcome to Due Diligence, the FT’s daily deals briefing
Goodwill is just a plug to make a balance sheet actually balance post-acquisition
Politicising accounting standards is a terrible idea that will come back to bite
FT series: with a cabal of auditors dominating the market and chiefs making most of the system of ‘fair value’, what can the industry do to raise standards?
New accounting standard for long-term contracts will not hit cash flows
Accounting shake-up would force lenders to recognise expected losses from day one
Rule that was conceived amid financial crisis fears reflected fluctuating asset valuations
Different pots of cash contribute to a snapshot of performance that is hardly clear, writes Tom Braithwaite
It’s better to think of the new accounting rules in terms of impact
Model moves from incurred to expected loss
Proposed differences in calculating loan loss reserves to benefit non-US banks disproportionately
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