| Welcoming remarks | Malcolm Knight, General Manager, Bank for International Settlements | remarks |
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| Session 1 | Chair: William White, Bank for International Settlements |
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Including estimates of the future in today's financial statements | Mary Barth, Professor of Accounting, Stanford University Discussants Russell Picot, Group Chief Accounting Officer, HSBC Holdings London |
Thoughts on the Conceptual Framework | W P McCrossan, International Actuarial Association |
Fair value accounting for financial instruments: some implications for bank regulation | 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 | Chair: Sylvie Mathérat, French Banking Commission |
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Ken Peasnell, Professor of Accounting and Finance, Lancaster University Management School Discussants Philip Lowe, Assistant Governor, Financial System, Reserve Bank of Australia | |
Do accounting changes affect the economic behaviour of financial firms? | Anne Beatty, Professor of Accounting, Ohio State University Discussants Patricia Jackson, Ernst and Young, London |
| Session 3 | Chair: José Maria Roldán, Banco de España |
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Hyun Shin, Professor of Finance, London School of Economics Discussants Mauro Grande, Director, Financial Stability and Supervision, European Central Bank | |
Risk in financial reporting: status, challenges and suggested directions | 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 |