Publications

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Joint Update Note from the IASB and FASB on Accounting Convergence

1. In 2006 the IASB and the FASB (the boards) agreed on a Memorandum of Understanding (MoU) that identified the short-term and longer-term convergence projects that would bring the most significant improvements to IFRSs and US GAAP. The MoU was updated in 2008. 2. The boards are close to completing the MoU programme: Most of […]

Principles for Sound Residential Mortgage Underwriting Practices

In March 2011 the Financial Stability Board (FSB) published a thematic review of residential mortgage underwriting and origination practices. Based on the findings of the review, six recommendations were set out, one of which asked the FSB to develop an international principles-based framework for sound underwriting practices. After providing sufficient time for implementation, the FSB […]

Public responses to October 2011 consultative document Common Template for Global Systemically Important Banks

28 responses to the Consultation paper were received – 11 from national and international industry associations, 14 from individual financial institutions, and 3 from other firms and private individuals. Only the comments from national and international industry associations are published here.

Notice on Technical Features of the Legal Entity Identifier (LEI)

Thematic Review on Deposit Insurance Systems

The review takes stock of FSB member jurisdictions’ deposit insurance systems as well as describes the range of practices and the rationale underpinning different arrangements.

Legal Entity Identifier (LEI) Initiative Industry Advisory Panel (IAP)

Handbook for FSB Peer Reviews (previous version)

This handbook was originally published in February 2012 and was replaced with a revised version in January 2014.

Peer Review of Canada

This report assesses Canada’s progress in addressing FSAP findings in banking supervision, the functioning of ABCP and structured finance markets, securities regulation, and securities settlement systems.

Peer Review of Switzerland

This report assesses Switzerland’s progress in addressing FSAP findings related to capital and liquidity requirements; independence, funding, and staff supervisory resources; and other areas.

Policy Measures to Address Systemically Important Financial Institutions

This document sets out the critical policy measures that form the parts of the FSB SIFI Framework. Full implementation is targeted for 2019.