IFRS 9 is an accounting standard published by the International Accounting Standards Board covering the measurement of financial instruments, asset impairment and hedge accounting. The new
The Fundamental Review of the Trading Book is an international standard that sets out rules governing capital banks must hold against market risk exposures. The Basel Committee
The Comprehensive Capital Analysis and Review is a stress-test regime for large US banks. It aims to establish whether lenders have enough capital to cope with a
The European Corporate Due Diligence Act (ECDD) was introduced in order to improve the level of due diligence performed on corporations operating in the EU.
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