Sarbanes-Oxley is putting the spotlight on a neglected area of the balance sheet - receivables. Competitive advantages can flow from paying attention, argue Peter Buckle and Tim Wildman

Data scarcity makes special asset classes a particular challenge in calibrating internal ratings systems. Well-managed data pooling helps fill this gap, argues guest contributor Jane Zennario

WASHINGTON, January 27 - The challenging US schedule for implementing the international Basel II bank safety rules has prompted US banking supervisors to give early disclosure of their current thinking on the qualifications needed for the advanced risk measurement approaches.

PHILADELPHIA, Pennsylvania, January 9 - Difficult challenges lie ahead in implementing the Basel II upgrade of international rules for bank safety, according to a top US central banker.

BRUSSELS, January 19 - Global banking regulators expect to issue discussion papers on contentious double default and trading book issues in early April, and to begin a Basel II recalibration exercise earlier than anticipated, according to the world\'s top banking regulator.

BRUSSELS, January 12 - European regulators have postponed for a year the planned appearance of a draft framework law for implementing the risk-focused Solvency II rules for improving the safety of Europe\'s insurance industry.

Recalibration decisions brought forward at US request. Race to include results of trading book review in coordinated QIS5 plan By Melvyn Westlake

Latest paper closes gap between banking regulators and accounting rule-makers on the vexed fair value option problem. By David Keefe

Bankers are asking if the Financial Services Authority has the capacity to meet Basel II demands over validation

Charlie McCreevy, the EU commissioner for internal markets, has indicated to European bankers that his staff will work over the coming five years to remove barriers to the consolidated supervision of banks.