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Other discussion papers of the 7th Roundtable

The interaction of Valuation and Accounting for Financial Instruments

By Mr. John Hitchins - PricewaterhouseCoopers
Mr. Gavin Slater - Andersen




1 Introduction

2 The Theoretical Framework

3 The “Volatility” Debate

4 Overriding Principle

5 Banking Book Assets

6 Banking Book Liabilities

7 Trading Book Liabilities

8 Asset Liability Management

9 Hedging

10 Applicability

11 Other issues

12 Conclusion

About the Institute * What's new ? * Other discussion papers of the 7th Roundtable