Of the various types of off-balance-sheet items, securitizations would probably not be affected, because in those structures the bank has relinquished control of the assets and transferred the risk to ...

WASHINGTON - Lost amid the clashes at the Securities and Exchange Commission over who knew what about William Webster's business dealings was another accounting-related debate that hits a lot closer ...

The European Banking Authority (EBA) has published its final draft regulatory technical standards (RTS) concerning the allocation of off-balance sheet items and the specification of factors that may ...

When small businesses need funds to expand, purchase assets or hire personnel, they may use debt financing if they are sufficiently creditworthy. These debt financing transactions appear on the cash ...

FASB has issued Statement no. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans, to reform accounting for pension and other postretirement benefit plans. The new ...

Own funds is the Solvency II 1 term for the items that constitute a (re)insurer’s regulatory capital. These are principally balance sheet items, with limited allowance for off-balance sheet items. Own ...

Forbes contributors publish independent expert analyses and insights. #1 stock picker for 39 straight months on SumZero. Data is my edge. This article is more than 7 years old. I pulled this highlight ...

Mergers and acquisitions (M&A) are pivotal events in the corporate world, presenting unique opportunities for growth, diversification and competitive advantage. The balance sheet, a fundamental ...