2013 Mutual Fund Outlook
The mutual fund industry seems to be in good position to respond to whatever may lie ahead, but careful choices and deliberate action may be needed to ensure continuing success. This report explores three strategies that will likely shape mutual fund industry priorities in 2013 and beyond.
Complying With the New Balance Sheet Offsetting Disclosure Requirements
Complying with the new disclosure requirements may present operational and technical challenges for asset managers.
Aligning risk and the pursuit of shareholder value
The financial services industry has undergone a transformative shift in recent years. Today, financial institutions are facing increased pressure from both regulators and shareholders. But, there are ongoing challenges in areas such as capital, costs, economic conditions, and risk management.
This paper considers the potential impact of the impairment standard and actions that credit institutions can take to prepare for the possible impact on regulatory capital of the proposed standard. It highlights differences between the Basel and IASB concepts of expected loss.