會計準則

ACCOUNTING STANDARDS DIVISIONS SET TO WIDEN

US banks will have to value more of their assets at market prices under radical proposals unveiled by accounting standard-setters yesterday.

The proposals would widen a growing divide with rules for non-US banks, which are moving in the opposite direction, delivering a blow to efforts to create a single set of global accounting standards.

While the proposals, which critics argue will lead to more volatility in bank earnings, are intended to increase the transparency of accounts for investors, they are also expected to trigger a backlash from some in the financial services industry.

您已閱讀39%(586字),剩餘61%(914字)包含更多重要資訊,訂閱以繼續探索完整內容,並享受更多專屬服務。
版權聲明:本文版權歸FT中文網所有,未經允許任何單位或個人不得轉載,複製或以任何其他方式使用本文全部或部分,侵權必究。
設置字型大小×
最小
較小
默認
較大
最大
分享×