Workshop 'Accounting, risk management and prudential regulation'

Basel, 11-12 November 2005


Programme

Friday, 11 November 2005
Welcoming remarks by Malcolm Knight, General Manager, BIS (PDF, 3 pages, 20 kb)
   
Session 1: Chairperson: William White, BIS
Paper 1: Including estimates of the future in today's financial statements, BIS Working Papers No. 208
by Mary Barth, Professor of Accounting, Stanford University
Discussants: Russell Picot, Group Chief Accounting Officer, HSBC Holdings London
  Arnold Schilder, Executive Director of Supervision, Netherlands Bank
 
Thoughts on the Conceptual Framework
by W P McCrossan, International Actuarial Association (PDF, 19 pages, 68 kb)
   
Paper 2: Fair value accounting for financial instruments: some implications for bank regulation, BIS Working Papers No. 209
by Wayne Landsman, Professor of Accounting, University of North Carolina
Discussant: James O'Brien, Senior Economist, Division of Research and Statistics, Board of Governors of the Federal Reserve System
   
Session 2: Chairperson: Sylvie Mathérat, French Banking Commission
Paper 3: Institution-specific value, BIS Working Papers No. 210
by Ken Peasnell, Professor of Accounting and Finance, Lancaster University Management School
Discussants: Philip Lowe, Assistant Governor, Financial System, Reserve Bank of Australia
  David Andrews, Director, Fitch Ratings Ltd
   
Paper 4: Do accounting changes affect the economic behaviour of financial firms?, BIS Working Papers No. 211
by Anne Beatty, Professor of Accounting, Ohio State University
Discussants: Patricia Jackson, Ernst and Young, London
  Gerard Gil, Group Chief Accountant, BNP Paribas
   
   
Saturday, 12 November 2005
   
Session 3: Chairperson: José Maria Roldán, Banco de España
Paper 5: Risk and liquidity in a system context, BIS Working Papers No. 212
by Hyun Shin, Professor of Finance, London School of Economics
Discussants: Mauro Grande, Director, Financial Stability and Supervision, European Central Bank
  Richard Herring, Professor of Finance, Wharton University of Pennsylvania
   
Paper 6: Risk in financial reporting: status, challenges and suggested directions, BIS Working Papers No. 213
by Claudio Borio, Head of Research and Policy Analysis and Kostas Tsatsaronis, Head of Financial Institutions and Infrastructure, Bank for International Settlements
Discussants: Gerald Edwards, Jr, Financial Stability Forum
  Philippe Jorion, Professor of Finance, University of California - Irvine