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)
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