Profession struggles with varying models

What are the challenges from the accounting standards’ (IFRS versus US GAAP) different valuation models – mark to market versus mark to comparators versus mark to model and different types of assets and jurisdictions?

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Accounting standards may seem a dry and technical topic but the significant differences in how the same instrument or asset can be valued depending on which accounting standards are followed was beginning to cause some concerns. Some recent developments have made it less confusing, although there are still significant challenges confronting those undertaking valuations and audits.

Both sets of accounting standards would benefit from the provision of more detailed guidance covering the definitions

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