Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Accounting standards (1)
- Basel III (1)
- Capital (1)
- Commercial banks (1)
- Convergence (1)
-
- Financial Accounting Standards Board (1)
- Financial Crisis of 2008 (1)
- International Accounting Standards Board (1)
- International Financial Reporting Standards (1)
- Liquidity coverage ratio (1)
- Net stable funding ratio (1)
- Project finance (1)
- Regulations (1)
- Securities and Exchange Commission (1)
- U.S. Generally Accepted Accounting Principles (1)
Articles 1 - 2 of 2
Full-Text Articles in International Trade Law
Basel Iii And The Future Of Project Finance Funding, Tianze Ma
Basel Iii And The Future Of Project Finance Funding, Tianze Ma
Michigan Business & Entrepreneurial Law Review
This paper seeks to analyze the new requirements in the Basel III banking regulatory framework and explore their impact on commercial banks’ project finance portfolio. The paper begins with a general introduction of the Basel Accords, followed by an analysis of the changes in the Basel III requirements and their potential impact on project finance, in particular the effects of the liquidity coverage ratio (LCR) and the net stable funding ratio (NSFR). The paper ends with a discussion of alternative sources of project finance funding that emerged as a result of the new regulatory regime.
Will We Ever Close The Gaap?: A Look Into The International Convergence Of Accounting Standards, Melanie Rosin
Will We Ever Close The Gaap?: A Look Into The International Convergence Of Accounting Standards, Melanie Rosin
Michigan Business & Entrepreneurial Law Review
This Note examines the trend toward the international convergence of accounting standards and then identifies the factors contributing to the process of this trend as well as the obstacles standard setters face in moving to one high quality, unified set of standards. The Note next identifies the possible outcomes for the future of convergence, including the mandatory adoption of International Financial Reporting Standards (IFRS) by the United States, the Securities & Exchange Commission’s (SEC) encouragement of the voluntary of adoption of IFRS by the United States, requiring public companies to comply with both U.S. Generally Accepted Accounting Principles (U.S. GAAP) …