FASB Proposes New Mark-To-Market Regulation

May 2010
Mergers & Acquisitions Report;5/31/2010, Vol. 23 Issue 22, p11
The article reports on the stricter rules proposed by the U.S. Financial Accounting Standards Board (FASB) that would require banks and other lenders to price their loans at their current market value. According to FASB Chairman Robert Hertz, the goal is greater transparency in financial statements. The mark-to-market rules would make banks' books more closely reflect the banks' current financial condition by accounting for losses more promptly.


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