21 novembre 2007
NEW les Normes FAS 157 et 159
rediffusion car très nombreuses lectures Financial Accounting Standards Board Envoyer cette note From November 15, there will be a new tool for figuring out how much toxic waste is in investment banks' balance sheets . RULE SFAS157 NEW Une synthèse interessante The new US accounting rule SFAS157 requires banks to divide their tradable assets into three "levels" according to how easy it is to get a market price for them. Level 1 assets have quoted prices in active markets. At the other extreme Level 3...