BCBS issues guidance on the use of the fair value option for financial instruments

The guidance refers specifically to International Accountancy Standard (IAS) 39, “Financial instruments: recognition and measurement”, though the BCBS acknowledges that principles set forth in this guidance can apply to other accounting regimes. The BCBS states that national supervisors will need to refer to the definition of the fair-value option in their jurisdiction to decide if the principles of this guidance are applicable to other regimes.

The fair-value option was created to simplify IAS

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