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1月16日、IASB議長フーガ―ホースト氏とテクニカル担当Senior Directorが、英国議会のBanking Standards委員会の会計、監査、税制パネルに呼ばれました。
こちらで、政治家からの質問に答える形でIASBの立場とグローバル会計基準について説明しました。
IASBウェブサイトにてメモ(8ページ)が紹介され、主な表題は以下のとおりです。
  • Q10 – What was the role of accounting standards and reliance on fair value principles in the banking crisis? What does a 'true and fair view' really represent to the market?
  • Q11 What are your views on the current incurred-loss impairment model and its role in the banking crisis? Do you consider that proposals to move to an expected-loss model will address criticisms of the current accounting rules?
  • Q12 What is the best method of accounting for profits and losses in trading instruments? Are there any alternatives to mark-to-market or mark-to-model that might better represent a 'true and fair view'?
  • Q14 Do we need a separate accounting regime for banks? If so, what should it look like?
  • Q15 Are there any interim measures (such as mandatory disclosure) which could be introduced in the meantime?
詳細はIASBウェブサイトをご覧ください。
  • Submission to UK Parliamentary Commission on Banking Standards
  • Memorandum from the International Accounting Standards Board (IASB)
    (pdf 8ページ)
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