Views on the integrity of global capital markets

Fair Value


Enhanced Disclosures Necessary for Investors to Compare Bank Balance Sheets across Countries

New CFA Institute study finds key differences in how banks disclose fair values of loans and write off bad or “impaired” debt across the EU, US, Japan, Canada, and Australia

Accounting for Agricultural Assets: to Fair Value or Not to Fair Value

A recent IASB proposal suggests removing the requirement to measure certain biological assets at fair value, which would provide a major disservice to investors.

Investment Property “Entities” — Seriously? Measure All Real Estate Investments at Fair Value

Mohini Singh, ACA, examines why fair value is the most relevant measurement basis for all real estate properties — not just investment properties, as proposed by FASB.



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