All material subject to strictly enforced copyright laws. © 2022 Euromoney Institutional Investor PLC group
Derivatives

IASB Closes Structured-Product Loophole

The International Accounting Standards Board has amended its rules to close a loophole banks have been using to book a fair-value gain on structured products and other securities even as credit spreads widen.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree