Global Financial Stability Report, September 2005: Financial Stability Considerations Related to Trends in Accounting Standards

September 30, 2005

Preview Citation

Format: Chicago

Global Financial Stability Report, September 2005: Financial Stability Considerations Related to Trends in Accounting Standards, (USA: International Monetary Fund, 2005) accessed December 22, 2024

Summary

This paper describes financial stability considerations related to trends in accounting standards. The paper highlights that in recent years, financial stability is generally viewed by authorities as having improved, in large part through more proactive risk management activities by banks and the related transfer and dispersion of risks from banks to diverse nonbanking institutions, which often have longer-term liability structures. This paper presents a balanced review of the relevant policy issues, and raises questions related to financial stability that policymakers may consider as accounting standards are being reviewed.

Subject: Accounting standards, Asset valuation, Financial sector stability, Insurance companies, Pension spending

Keywords: Asset allocation strategy, Asset-liability mismatch, Fair value accounting, Fair value approach, Fair value measure, GFSR

Publication Details

Pages:

9
Volume:

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DOI:

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Issue:

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Series:

Global Financial Stability Report No. 2005/005
Stock No:

GFSREA2005103
ISBN:

9781451969559
ISSN:

1729-701X

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