Nieuws 03 oktober 2008

IASB: SEC-guidance fair value niet strijdig met IFRS

De International Accounting Standards Board (IASB) verklaart in een persbericht dat de handreiking die de Amerikaanse beurswaakhond SEC heeft gepubliceerd heeft bij de fair value-waardering van bezittingen waarvoor geen actieve markt bestaat niet in tegenspraak is met IAS 39 Financial Instruments: Recognition and Measurement.

Persbericht van de IASB:

IASB staff position on SEC-FASB clarification on fair value accounting

02 October 2008

The International Accounting Standards Board (IASB) notes the recent clarification made by the Office of the Chief Accountant of the US Securities and Exchange Commission (SEC) and the staff of the Financial Accounting Standards Board (FASB). The clarification is not an amendment of FAS 157 Fair Value Measurements, but rather provides additional guidance for determining fair value in inactive markets.

The IASB staff has reviewed the clarification by the SEC staff and the FASB staff and considers it consistent with IAS 39 Financial Instruments: Recognition and Measurement. (See http://www.sec.gov/news/press/2008/2008-234.htm for the clarification made by the Office of the Chief Accountant of the US SEC and the FASB staff.)

Commenting on the SEC-FASB clarification, Sir David Tweedie, Chaiman of the IASB said:

The IASB is committed to doing its part in responding the credit crisis and recognises the need to provide additional and needed guidance on determining the fair value of financial instruments in illiquid markets. The SEC-FASB staff clarification on fair value accounting is a useful contribution, and our staff believes that it is consistent with IFRSs.
We will continue to ensure that any IFRS guidance on fair value measurement is consistent with the clarification that has been provided by the US SEC staff and the FASB staff.