Getting to grips with fair value

Investment banks that advise companies on how to comply with International Accounting Standards Board (IASB) regulations on accounting for financial instruments say many of them are nowhere near as ready as they should be for the 2005 implementation of IAS 39 – the accounting standard that requires financial instruments to be accounted for at fair value. This is surprising, since all companies that operate under the US accounting standards – generally accepted accounting principles (GAAP) –

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