A radical shake-up of how banks and insurers report the value of financial instruments has been proposed by international accounting rule-setters in a bold attempt to resolve an intense dispute at the heart of efforts to prevent a repeat of credit crisis.
The International Accounting Standards Board has proposed a simple principle for whether banks and insurers should value a financial investment as a long-term holding or as a trading position.
The proposals could see more investments reported at current market values, a shift which could improve the transparency of accounts but increase volatility in earnings.
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