Topic
LIBOR Transition
277 published works
The CLS Blue Sky Blog
SEC Staff Offers Views on the Transition from LIBOR
By Securities, Exchange Commission
Division of Corporation Finance, Division of Investment Management, Division of Trading and Markets, and Office of the Chief Accountant[1] LIBOR[2] is an indicative measure of the average interest rate at…
Free Writings + Perspectives
SEC Staff Statement on LIBOR Transition
On Friday, July 12, 2019, the Securities and Exchange Commission’s Divisions of Corporation Finance, Investment Management and Trading and Markets, and the SEC’s Office of the Chief Accountant issued a…
Corporate and Securities Law
SEC Publishes Statement on Transition Away from LIBOR
Corporate and Securities Law
FASB Considering Accounting Relief for LIBOR Transitions
The CLS Blue Sky Blog
Arnold & Porter Discusses the End of LIBOR
By Gregory Harrington, Arturo Caraballo
As alerted in our previous Advisories, LIBOR, the “world’s most important number,” is being phased out. Created almost 50 years ago on August 15, 1969—opening day of the Woodstock music festival—LIBOR…
Derivatives & Repo Report
In Anticipation of LIBOR Transition, IASB Proposes Amendments To Hedge Accounting Standards
By Perkins Coie
On May 3, 2019, the International Accounting Standards Board (“IASB”) proposed amendments (“Exposure Draft”) to two accounting standards in response to concerns raised by the transition away from the London…
Bright Law Blog
Planning for LIBOR Transition
The Australian Securities and Investments Commission (ASIC) has written to the CEOs of several major Australian financial institutions regarding their preparations for the end of LIBOR (London Interbank Offered Rate)…
Crunched Credit
LIBOR, Again (Sorry!)
By Rick Jones
We are all going to be heartedly sick of discussing LIBOR and LIBOR transition long before it becomes a thing at the end of 2021, but we really need to…
Corporate & Financial Weekly Digest
FCA Publishes Speech on Firms’ Progress To Transition From LIBOR to Alternative Risk-Free Rates
By Carolyn H. Jackson, Nathaniel Lalone, Neil Robson
On February 21, the UK Financial Conduct Authority (FCA) published a speech by Megan Butler, the executive director of supervision—Investment, Wholesale and Specialists at the FCA, on firms’ progress in…
Global Regulation Tomorrow
FCA speech on LIBOR at the Investment Association
By Jochen Vester (UK), Simon Lovegrove (UK)
The FCA has published a speech delivered at the Investment Association by Megan Butler (Executive Director of Supervision – Investment, Wholesale and Specialists, FCA). The speech is entitled Ending reliance…