IASB addresses concerns over own credit risk

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Changes in own credit risk will no longer be included in the day-to-day accounting of liabilities as part of International Accounting Standards Board (IASB) efforts to reform accounting standards.

Speaking on a live webcast on October 8, IASB director of capital markets Gavin Francis said respondents to a consultation paper on the replacement of International Accounting Standard (IAS) 39 published in July had shown "widespread concern over the fair valuing of some liabilities, often in the

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