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Capital Markets Law Journal 2009 4(2):131-132; doi:10.1093/cmlj/kmp007
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Published by Oxford University Press. All rights reserved.

CMLJ Express

A rapid-read overview of the main items in this issue

The first 10% of the full text of this article appears below.


   Financial disclosure and SFAS 157: seeking transparency in a perfect storm (see p. 133)
 
Sharon Brown-Hruska and Shuchi Satwah

The intent of fair value accounting and its articulation in accounting statements like SFAS 157 is to increase transparency of both financial activity and the manner by which it is measured. SFAS 157, issued in September 2006, requires expanded disclosures about fair value measurements of assets and liabilities by implementing a hierarchy of inputs that places current market prices at its pinnacle. When asset markets became illiquid in the current crisis, the absence of current market quotes posed challenges in valuation irrespective of the adoption of . . . [Full Text of this Article]


   Capital raising: a transatlantic perspective (see p. 155)
 

   Who's hiding behind the hedges? Developments in the USA and UK may limit use of total return swaps to conceal equity stakes in public companies (see p. 172)
 

   Investment opportunities for Professional Investors in Japan (see p. 179)
 

   Banking supervision and the special resolution regime of the Banking Act 2009: the unfinished reform (see p. 201)
 

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Related articles in Capital Markets Law Journal:

Financial disclosure and SFAS 157: seeking transparency in a perfect storm
Sharon Brown-Hruska and Shuchi Satwah
Capital Markets Law Journal 2009 4: 133-154. [Extract] [Full Text]  

Capital raising: a transatlantic perspective
Jeffrey Oakes and Iain MacNeil
Capital Markets Law Journal 2009 4: 155-171. [Extract] [Full Text]  

Who's hiding behind the hedges? Developments in the USA and UK may limit use of total return swaps to conceal equity stakes in public companies
Tom Siebens and Melissa Gambol
Capital Markets Law Journal 2009 4: 172-178. [Extract] [Full Text]  

Investment opportunities for Professional Investors in Japan
Akihiro Wani, Reiko Omachi, and Hirofumi Taba
Capital Markets Law Journal 2009 4: 179-200. [Extract] [Full Text]  

Banking supervision and the special resolution regime of the Banking Act 2009: the unfinished reform
Emilios Avgouleas
Capital Markets Law Journal 2009 4: 201-235. [Extract] [Full Text]