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Financial Services

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IFRS 9 Financial Instruments

21 Oct 2010

This discusses in detail the Exposure Draft/2010/4 Fair Value Option for Financial Liabilities.

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Investment Management

21 Sep 2010

This discusses the proposed amendments resulting from the first stage of reviewing the IMA SORP 2008.

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International Financial Reporting Developments

01 Apr 2010

A Summary of International Financial Reporting Standards (IFRS) Developments

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FSA Updates

01 Apr 2010

A summary of recent FSA updates including information about proposed changes to Collective Investment Schemes Sourcebook (COLL), regulatory Reporting for Investment Firms and regulatory fees.

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Strengthening Liquidity Standards

01 Apr 2010

This summary explores the requirements concerning liquidity resources for banks, building societies and investment firms that came into force on 1 Dec 2009.

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Accounting & Reporting

28 Sep 2009

The FSA has proposed amendments to its Collective Investment Schemes Sourcebook (COLL) which are in part aimed at removing inconsistencies between COLL and the IMA SORP which have emerged since the implementation of the SORP from January 2009.
Statement of Recommended Practice

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Statement of Recommended Practice

02 Mar 2009

The IMA SORP 2008, issued on the 10 November 2008, replaces the SORP 2005 and is applicable to accounting periods beginning on or after 1 January 2009. The main changes and areas of particular interest are summarised here.