FASB la règle comptable du "mark-to-market" (02 avril 2009)

market.jpgLes Etats-Unis assouplissent la règle comptable
 du "mark-to-market"

 

 

Non-US banks to miss out after accounts shift

By Jennifer Hughes in London  FT

 

 

Tribune EFI sur les normes comptables US

 

 

Le FASB, l'organisme chargé de fixer les normes comptables aux Etats-Unis, a accepté de donner aux banques plus de souplesse dans l'application de la méthode comptable "mark-to-market" à leurs actifs toxiques.

 

Le résumé de Reuters

 

 

April 2, 2009 Board Meeting

Determining whether a market is not active and a transaction is not distressed. [This summary of decisions will be posted as soon as it is available.]

Recognition and presentation of other-than-temporary impairments. [This summary of decisions will be posted as soon as it is available.]

Interim disclosures about fair value of financial instruments.  

 

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