Getting to grips with fair value

Derivatives accounting

Investment banks that advise companies on how to comply with International AccountingStandards Board (IASB) regulations on accounting for financial instruments saymany of them are nowhere near as ready as they should be for the 2005 implementationof IAS 39 – the accounting standard that requires financial instrumentsto be accounted for at fair value. This is surprising, since all companies thatoperate under the US accounting standards – generally accepted accountingprinciples (GAAP) – have had

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